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Investment in a Joint Venture (Tables)
6 Months Ended
Jun. 30, 2025
Investment in a Joint Venture [Abstract]  
Schedule of Joint Venture Investment
 

As of December 31,
2024

 

As of June 30,
2025

   

HKD

 

Equity
interest

 

HKD

 

US$

 

Equity
interest

Lineowa Fashion and Life Style L.L.C

 

 

 

352,068

 

44,850

 

50.0

%

Weighted average cost of capital

14.92%

Schedule of Financial Information Joint Venture

The following table illustrates the summarized financial information of the Company’s joint venture as of June 30, 2025 (and not the Company’s share of those amounts), adjusted for difference in accounting policies between the Company and the joint venture, if any.

 

As of
June 30,
2025

   

HKD

Current assets

 

4,597,136

 

Non-current assets

 

5,340,885

 

Current liabilities

 

(6,291,943

)

Net assets of the joint venture

 

3,646,078

 

     

 

Revenue

 

191,515

 

Loss for the period

 

(7,847

)