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Inventories, Net
12 Months Ended
Dec. 31, 2025
Inventories, Net [Abstract]  
INVENTORIES, NET

4. INVENTORIES, NET

 

Inventories, net are comprised of the following:

 

   As of December 31, 
   2024   2025   2025 
   HKD   HKD   US$ 
Own-branded apparel products   3,708,942    12,242,282    1,572,891 
Less: inventory provision   (92,121)   (127,570)   (16,390)
Total   3,616,821    12,114,712    1,556,501 

 

Inventory write-down expense was HKD68,536, HKD23,585 and HKD27,655 (US$3,553) for the years ended December 31, 2023, 2024, and 2025, respectively.