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Taxes (Tables)
6 Months Ended
Dec. 31, 2025
Taxes [Abstract]  
Schedule of Income Tax Credit

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)
Schedule of Deferred Tax Assets and Liabilities

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