Accounts Receivable, Net

6 Months Ended

Dec. 31, 2025

Accounts Receivable, Net [Abstract]

Accounts receivable, net

Note 4 — Accounts receivable, net

Accounts receivable, net consisted of the following:

	June 30, 2025			December 31, 2025
	HKD			HKD			US$
Accounts receivable	$	9,918,181		$	11,315,989		$	1,453,881
Less: provision for credit losses		(600,834	)		(2,823,484	)		(362,762	)
Accounts receivable, net	$	9,317,347		$	8,492,505		$	1,091,119

Provision for credit losses provided for the six months ended December 31, 2025 and 2024 amounted to HKD2,222,650 (US$285,567) and HKD11,018, respectively.