Intangible Assets, Net

6 Months Ended

Dec. 31, 2025

Intangible Assets, Net [Abstract]

Intangible assets, net

Note 7 — Intangible assets, net

Intangible assets consisted of the following:

	June 30, 2025			December 31, 2025
	HKD			HKD			US$
Software	$	12,940,000		$	12,940,000		$	1,662,534
Less: accumulated amortization		(651,002	)		(1,585,004	)		(203,642	)
Total	$	12,288,998		$	11,354,996		$	1,458,892

Amortization expense for the six months ended December 31, 2025 and 2024 amounted to HKD934,002 (US$120,001) and HKD117,000, respectively.

The table below presents the estimated future amortization expense of intangible assets as of December 31, 2025:

For the year ending December 31,	Amount (HKD)		Amount (US$)
2026	$	1,868,004	$	240,002
2027		1,868,004		240,002
2028		1,868,004		240,002
2029		1,750,984		224,966
2030+		4,000,000		513,920
Total	$	11,354,996	$	1,458,892