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Intangible Assets, Net (Tables)
12 Months Ended
Dec. 31, 2025
Intangible Assets, Net [Abstract]  
Schedule of 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.