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Unaudited Interim Condensed Statements of Cash Flows
6 Months Ended 12 Months Ended
Jun. 30, 2025
HKD ($)
Jun. 30, 2025
USD ($)
Jun. 30, 2024
HKD ($)
Dec. 31, 2024
HKD ($)
Dec. 31, 2024
USD ($)
Dec. 31, 2023
HKD ($)
Cash flows from operating activities            
Net income $ 2,036,268 $ 259,401 $ 1,412,608 $ 8,063,331 $ 1,038,059 $ 4,414,733
Adjustments to reconcile net income to net cash (used in) provided by operating activities            
Depreciation of property and equipment 820,441 104,516 276,041 685,245 88,217 33,091
Amortization of intangible assets 1,241,642 158,173 1,481,738 190,756 112,049
Provision for (reversal of) expected credit loss (2,291,797) (291,952) 267,373 1,253,368 161,356 1,383,316
Change in fair value of investment in a joint venture (33,934) (4,323)      
Inventory provision 426,816 54,372 23,585 3,036 68,536
Deferred tax expense 1,060,857 135,142 713,336 91,833 7,876
Changes in operating assets and liabilities            
Accounts receivable 22,572,417 2,875,504 10,533,532 (3,079,437) (396,441) (23,387,722)
Prepayment and other current assets (7,435,369) (947,193) (33,812,437) (12,940,934) (1,665,992) (14,332,426)
Prepayment – a related party (13,535,250) (1,724,258)      
Tax recoverable (86,403) (11,007) (1,704,657) (994,950) (128,088)
Inventories (2,267,561) (288,865) (142,693) 1,679,793 216,254 (4,088,840)
Accounts payable       (10,429,941)
Other non-current assets, net (711,153)      
Accruals and other payables 900,986 114,777 3,055,480 4,087,119 526,168 1,173,924
Tax payable (916,436) (543,951) (70,027) (3,969,112)
Cash (used in) generated from operating activities 3,409,113 434,287 (21,742,342) 428,243 55,131 (49,014,516)
Cash flows from investing activities            
Purchase of property and equipment (3,628,437) (462,227) (827,967) (4,143,968) (533,487) (1,275,847)
Purchase of intangible assets       (15,023,180) (1,934,058)
Advanced to a joint venture (1,871,203) (238,373)      
Cash used in investing activities (5,499,640) (700,600) (827,967) (19,167,148) (2,467,545) (1,275,847)
Cash flows from financing activities            
Proceeds from bank borrowings 4,077,666 519,455 111,113,607 222,497,624 28,643,951 115,018,274
Repayment for bank borrowings (7,939,937) (1,011,470) (90,819,247) (226,145,302) (29,113,547) (168,602,359)
Proceeds from initial public offerings 65,641,784 65,641,784 8,450,608
Repayment to related parties       (40,102,988) (5,162,788)
Repayment from related parties       16,272,733
Advance from related parties       84,857,958
Repayment to related parties (638,243) (81,306) (64,541,165)      
Cash generated from (used in) financing activities (4,500,514) (573,321) 21,394,979 21,891,118 2,818,224 47,546,606
Net decrease in cash and cash equivalents (6,591,041) (839,634) (1,175,330) 3,152,213 405,810 (2,743,757)
Effect of foreign currency translation on cash and cash equivalents (704,502) (89,747) 164,501 21,178
Cash and cash equivalents at the beginning of the period 9,166,020 1,167,661 5,849,306 5,849,306    
Cash and cash equivalents at the end of the period 1,870,477 238,280 4,673,976 9,166,020 1,167,661 5,849,306
Supplementary cash flow information            
Interest received 25,484 31,954 4,114 92,951
Interest paid (622,140) (79,255) (1,460,788) (3,314,316) (426,679) (6,134,748)
Tax paid 2,621,093 (1,887,737) (243,024) (3,314,625)
Non-cash investing and financing activities: Supplemental schedule of non-cash investing and financing activities:            
Operating lease right-of-use assets obtained in exchange for operating lease liabilities       21,089,828 2,715,067 23,153,141
Previously Reported [Member]            
Cash flows from financing activities            
Cash and cash equivalents at the beginning of the period $ 9,166,020 $ 1,180,017 $ 5,849,306 5,849,306 753,029 8,593,063
Cash and cash equivalents at the end of the period       $ 9,166,020 $ 1,180,017 $ 5,849,306