Accounts Receivable, Net

12 Months Ended

Dec. 31, 2025

Accounts Receivable, Net [Abstract]

ACCOUNTS RECEIVABLE, NET

5. ACCOUNTS RECEIVABLE, NET

Accounts receivable, net is comprised of the following:

	As of December 31,
	2024			2025			2025
	HKD			HKD			US$
Accounts receivable		36,837,847			7,751,252			995,882
Allowance for expected credit losses		(2,668,186	)		(465,974	)		(59,868	)
Total		34,169,661			7,285,278			936,014

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

	2024		2025			2025
	HKD		HKD			US$
Beginning balance, January 1		1,414,818		2,668,186			342,809
Addition (reversal)		1,253,368		(2,202,718	)		(283,006	)
Exchange realignment		—		506			65
Ending balance, December 31		2,668,186		465,974			59,868