Inventories, Net

12 Months Ended

Dec. 31, 2024

Inventories, Net [Abstract]

INVENTORIES, NET

4. INVENTORIES, NET

Inventories, net are comprised of the following:

	As of December 31,
	2023			2024			2024
	HKD			HKD			US$
Own-branded apparel products		5,388,735			3,708,942			477,482
Less: inventory provision		(68,536	)		(92,121	)		(11,859	)
Total		5,320,199			3,616,821			465,623

Inventory write-down expense was nil, HKD68,536 and HKD23,585 (approximately US$3,036) for the years ended December 31, 2022, 2023, and 2024, respectively.