Revenues

6 Months Ended

Dec. 31, 2025

Revenues [Abstract]

Revenues

Note 3 — Revenues  

Revenues are recognized when control of the promised services and deliverables are transferred to the Company’s clients in an amount that reflects the considerations the Company expects to be entitled to and receive in exchange for services and deliverables rendered.

The following table presents the Company’s revenues disaggregated by service lines for the six months ended December 31, 2025 and 2024: 

	For the six months ended December 31,
	2024		2025
	HKD		HKD		US$
Cloud services and data center managed services	$	13,233,426	$	4,451,580	$	571,940
Telecommunication, consultancy and related services		5,895,338		2,555,338		328,310
Total revenues	$	19,128,764	$	7,006,918	$	900,250

The following table presents the Company’s revenues disaggregated by the timing of revenue recognition for the six months ended December 31, 2025 and 2024:

	For the six months ended December 31,
	2024		2025
	HKD		HKD		US$
Services and deliverables transferred over time	$	19,128,764	$	7,006,918	$	900,250

The amounts of transaction prices allocated to the remaining performance obligations (unsatisfied or partially unsatisfied) as of December 31 are as follows:

	As of December 31,
	2024		2025
	HKD		HKD		US$
Amounts expected to be recognized as revenue:
Within one year	$	2,086,957	$	2,086,957	$	268,133
After one year		2,608,696		521,739		67,033
	$	4,695,653	$	2,608,696	$	335,166

The Company expects to recognize majority of the related revenue as it provides services to its clients, which is expected to occur within two years for a long-term telecommunication maintenance service. The Company elected to utilize the optional exemption to exclude from this disclosure the remaining performance obligations that have original expected duration of one year or less.

The following table shows the amounts of revenue recognized in the current reporting period that was included in contract liabilities at the beginning of the reporting period:

	For the six months ended December 31,
	2024		2025
	HKD		HKD		US$
Revenue recognized that was included in contract liabilities at the beginning of the reporting period:
Telecommunication, consultancy and related services	$	1,739,130	$	1,043,478	$	134,066
	$	1,739,130	$	1,043,478	$	134,066