Accounts Receivable, Net

12 Months Ended

Dec. 31, 2024

Accounts Receivable, Net [Abstract]

ACCOUNTS RECEIVABLE, NET

5. ACCOUNTS RECEIVABLE, NET

Accounts receivable, net is comprised of the following:

	As of December 31,
	2023			2024			2024
	HKD			HKD			US$
Accounts receivable		33,758,410			36,837,847			4,742,440
Allowance for expected credit losses		(1,414,818	)		(2,668,186	)		(343,497	)
Total		32,343,592			34,169,661			4,398,943

Allowance for expected credit losses, net consists of the following:

	2023		2024		2024
	HKD		HKD		US$
Beginning balance, January 1		31,502		1,414,818		182,141
Addition		1,383,316		1,253,368		161,356
Ending balance, December 31		1,414,818		2,668,186		343,497