Taxes

6 Months Ended

Dec. 31, 2025

Taxes [Abstract]

Taxes

Note 11 — Taxes

 Under the two-tiered profits tax rates regime in Hong Kong, the first HKD2 million of profits of the qualifying group entity will be taxed at 8.25% (six-month ended December 31, 2024: 8.25%), and profits above HKD2 million will be taxed at 16.5% (six-month ended December 31, 2024: 16.5%). The profits of group entities not qualifying for the two-tiered profits tax rates regime will continue to be taxed at a rate of 16.5% (six-month ended December 31: 16.5%)

The income tax credit consisted of the following components:

	For the six months ended December 31,
	2024			2025
	HKD			HKD			US$
Current	$	11,861		$	16,898		$	2,171
Deferred		(82,050	)		(451,514	)		(58,011	)
Total provision for income taxes	$	(70,189	)	$	(434,616	)	$	(55,840	)

Deferred Tax Assets

The following table sets forth the significant components of the aggregate deferred tax assets and liabilities of the Company as of:

	June 30, 2025			December 31, 2025
	HKD			HKD			US$
Deferred Tax Assets
Net operating loss carry forwards	$	2,974,221		$	3,230,493		$	415,054
Total deferred tax assets	$	2,974,221		$	3,230,493		$	415,054
Deferred Tax Liabilities
Depreciation of property and equipment	$	(218,250	)	$	(177,118	)	$	(22,756	)
Amortization of intangible assets		(2,027,685	)		(1,873,575	)		(240,717	)
Total deferred tax liabilities	$	(2,245,935	)	$	(2,050,693	)	$	(263,473	)
Deferred tax assets, net	$	728,286		$	1,179,800		$	151,581