Right-of-Use Assets and Lease Liabilities (Tables)

12 Months Ended

Dec. 31, 2025

Right-of-Use Assets and Lease Liabilities [Abstract]

Schedule of Supplemental Balance Sheet Information Related to Operating Leases

Supplemental balance sheet information related to operating leases was as follows:

	As of December 31,
	2024		2025		2025
	HKD		HKD		US$
Operating lease:
Operating lease right-of-use assets		42,491,805		41,682,405		5,355,364
Current operating lease obligation		3,890,482		4,810,410		618,042
Non-current operating lease obligation		38,601,323		36,871,995		4,737,322
Total operating lease obligation		42,491,805		41,682,405		5,355,364

Other supplemental information about the Company’s operating lease as of:

	As of December 31, 2024			As of December 31, 2025
Weighted average discount rate*		7.71	%		7.93	%
Weighted average remaining lease term (years)		6.1			6.7

* The Company uses its incremental borrowing rate based on the information available at commencement date in determining the present value of future payments as the implicit rate cannot be readily determined.

Schedule of Undiscounted Future Minimum Lease Payment

The undiscounted future minimum lease payment schedule as follows:

For the years ending December 31,	HKD			US$
2026		7,884,001			1,012,938
2027		8,091,703			1,039,624
2028		8,362,470			1,074,412
2029		7,076,873			909,238
2030 or after		23,271,028			2,989,867
Total lease payments		54,686,075			7,026,079
Less: imputed interest		(13,003,670	)		(1,670,715	)
Total operating lease liabilities		41,682,405			5,355,364