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Unaudited Interim Condensed Statements of Income and Comprehensive Income
6 Months Ended 12 Months Ended
Jun. 30, 2025
HKD ($)
$ / shares
shares
Jun. 30, 2025
USD ($)
$ / shares
shares
Jun. 30, 2024
HKD ($)
$ / shares
shares
Dec. 31, 2024
HKD ($)
$ / shares
shares
Dec. 31, 2024
USD ($)
$ / shares
shares
Dec. 31, 2023
HKD ($)
$ / shares
shares
REVENUES, NET $ 60,236,666 $ 7,673,558 $ 79,256,623 $ 235,667,734 $ 30,339,448 $ 174,202,627
COST OF REVENUES            
COST OF REVENUES (34,437,339) (4,386,978) (62,897,307) (186,223,181) (23,974,043) (139,154,316)
Gross profit 25,799,327 3,286,580 16,359,316 49,444,553 6,365,405 35,048,311
EXPENSES            
Selling and marketing (3,581,199) (456,209) (2,045,399) (4,392,521) (565,486) (3,132,277)
General and administrative:            
Lease expenses – related party (360,000) (45,860) (360,000)      
Depreciation – related party       (720,000) (92,692) (720,000)
Depreciation (820,441) (104,516) (276,041) (3,831,567) (493,269) (2,540,273)
Amortization (1,241,642) (158,173) (1,481,738) (190,756) (112,049)
Staff cost (10,644,573) (1,356,014) (7,743,398) (18,486,483) (2,379,917) (13,260,898)
Leases expenses (3,070,526) (391,155) (2,110,406)      
Professional fee (2,937,417) (374,198) (479,456) (2,840,139) (365,634) (2,204,622)
(Provision for) reversal of expected credit losses 2,291,797 291,952 (267,373) (1,253,368) (161,356) (1,383,316)
Others (3,175,760) (404,560) (2,590,533) (4,867,313) (626,610) (2,648,351)
Total expenses (23,539,761) (2,998,733) (15,872,606) (37,873,129) (4,875,720) (26,001,786)
INCOME FROM OPERATION 2,259,566 287,847 486,710 11,571,424 1,489,685 9,046,525
OTHER INCOME (EXPENSES)            
Interest income       31,954 4,114 92,951
Interest expense, net (622,140) (79,255) (1,410,893) (3,759,032) (483,931) (5,759,182)
Change in fair value of investment in a joint venture 33,934 4,323      
Agency income – related party 1,248,117 158,998 2,361,596 1,170,664 150,709 2,662,034
Other income 18,264 2,327 134,230 17,280 326
Other expense (15,885) (2,024) (24,805) (302,784)
Total other income, net 662,290 84,369 925,898 (2,422,184) (311,828) (3,306,655)
INCOME BEFORE TAX EXPENSES 2,921,856 372,216 1,412,608 9,149,240 1,177,857 5,739,870
INCOME TAX EXPENSES (885,588) (112,815) (1,085,909) (139,798) (1,325,137)
NET INCOME 2,036,268 259,401 1,412,608 8,063,331 1,038,059 4,414,733
FOREIGN CURRENCY TRANSLATION ADJUSTMENT (678,877) (86,482) 118,704 154,174 19,848 (1,125,947)
TOTAL COMPREHENSIVE INCOME $ 1,357,391 $ 172,919 $ 1,531,312 $ 8,217,505 $ 1,057,907 $ 3,288,786
Weighted average number of ordinary shares:            
Basic (in Shares) 4,064,000 [1] 4,064,000 [1] 3,778,462 [1] 19,603,716 [2] 19,603,716 [2] 18,000,000 [2]
Diluted (in Shares) 4,064,000 [1] 4,064,000 [1] 3,778,462 [1] 19,603,716 [2] 19,603,716 [2] 18,000,000 [2]
EARNINGS PER SHARE – BASIC (in Dollars per share and Dollars per share) | (per share) $ 0.5 $ 0.06 $ 0.37 $ 0.41 $ 0.05 $ 0.25
EARNINGS PER SHARE – DILUTED (in Dollars per share and Dollars per share) | (per share) $ 0.5 $ 0.06 $ 0.37 $ 0.41 $ 0.05 $ 0.25
Related parties            
COST OF REVENUES            
COST OF REVENUES $ (5,385,166) $ (686,017) $ (3,504,012) $ (7,915,189) $ (1,018,987) $ (34,213,521)
External            
COST OF REVENUES            
COST OF REVENUES $ (29,052,173) $ (3,700,961) $ (59,393,295) $ (178,307,992) $ (22,955,056) $ (104,940,795)
[1] Giving retroactive effect to (i) a share re-classification to 780,000,000 Class A ordinary shares and 20,000,000 Class B ordinary shares on March 3, 2025 and (ii) share consolidation of 5 to 1 on June 16, 2025.
[2] Giving retroactive effect to (i) all the 11,250,000 shares issued and outstanding for a share split at a ratio of 1-to-1.6 on July 14, 2023; and (ii) a share re-classification to Class A ordinary shares and Class B ordinary shares on March 3, 2025.