Intangible Assets, Net

12 Months Ended

Dec. 31, 2025

Intangible Assets, Net [Abstract]

INTANGIBLE ASSETS, NET

8. INTANGIBLE ASSETS, NET

Intangible assets, net consist of the following:

	As of December 31,
	2024			2025			2025
	HKD			HKD			US$
Software		1,277,753			1,277,753			164,166
Trademarks (note (a))		15,023,180			15,023,180			1,930,181
Total		16,300,933			16,300,933			2,094,347
Less: accumulated amortization		(2,759,491	)		(5,256,495	)		(675,355	)
Intangible assets, net		13,541,442			11,044,438			1,418,992

Note (a):    On May 29, 2024, the Company entered into assets purchase agreement with a company controlled by Ms. Siu, Neo-Concept (Holdings) Company Limited, to purchase the trademark at a consideration of HKD15,023,180 (US$1,930,181). The trademarks are brand names which filed in Hong Kong, the Mainland China, the European Union, the US, Qatar and the United Arab Emirates.

Amortization recognized for the years ended December 31, 2023, 2024, and 2025 were HKD112,049, HKD1,481,738 and HKD2,497,004 (US$320,816), respectively.