XML 67 R46.htm IDEA: XBRL DOCUMENT v3.26.1
Dissagreggated Revenue (Tables)
 12 Months Ended
Dec. 31, 2025
Dissagreggated Revenue [Abstract]  
Schedule of Disaggregated Revenue by Major Product Categories

The following table shows disaggregated revenue by major product categories for the years ended December 31, 2023, 2024 and 2025, respectively:

 

   For the years ended December 31, 
   2023   2024   2025   2025 
   HKD   HKD   HKD   US$ 
Private-labelled apparel products   156,316,352    196,736,307    66,685,405    8,567,755 
Own-branded apparel products   17,886,275    38,931,427    70,561,936    9,065,812 
Total   174,202,627    235,667,734    137,247,341    17,633,567 

The following table shows disaggregated cost of revenues by major product categories for the years ended December 31, 2023, 2024 and 2025, respectively:

 

   For the years ended December 31, 
   2023   2024   2025   2025 
   HKD   HKD   HKD   US$ 
Private-labelled apparel products   134,239,759    178,307,992    59,768,785    7,679,106 
Own-branded apparel products   4,914,557    7,915,189    26,792,907    3,442,358 
Total   139,154,316    186,223,181    86,561,692    11,121,464 
Schedule of Breakdown of our Gross Profit and Gross Profit Margin

The following table sets forth a breakdown of the gross profit and gross profit margin for years ended December 31, 2023, 2024 and 2025:

 

   For the year ended December 31, 2025 
Product category  Revenue   Cost of
revenue		   Gross
profit		   Gross
profit
margin		 
   HKD   HKD   HKD   % 
Private-labelled apparel products   66,685,405    59,768,785    6,916,620    10.4%
Own-branded apparel products   70,561,936    26,792,907    43,769,029    62.0%
Total   137,247,341    86,561,692    50,685,649    37.0%

 

   For the year ended December 31, 2024 
Product category  Revenue   Cost of
revenue		   Gross
profit		   Gross
profit
margin		 
   HKD   HKD   HKD   % 
Private-labelled apparel products   196,736,307    178,307,992    18,428,315    9.4%
Own-branded apparel products   38,931,427    7,915,189    31,016,238    79.7%
Total   235,667,734    186,223,181    49,444,553    21.0%

 

   For the year ended December 31, 2023 
Product category  Revenue   Cost of
revenue		   Gross
profit		   Gross
profit
margin		 
   HKD   HKD   HKD   % 
Private-labelled apparel products   156,316,352    134,239,759    22,076,593    14.1%
Own-branded apparel products   17,886,275    4,914,557    12,971,718    72.5%
Total   174,202,627    139,154,316    35,048,311    20.1%
Schedule of Revenue is Disaggregated by the Geographical Locations

In the following table, revenue is disaggregated by the geographical locations of customers:

 

   For the years ended December 31, 
   2023   2024   2025   2025 
   HKD   HKD   HKD   US$ 
Geographical locations:                
The United States and Canada   132,124,783    171,354,373    45,875,807    5,894,133 
The UK   17,898,073    39,906,752    70,561,936    9,065,812 
Others   24,179,771    24,406,609    20,809,598    2,673,622 
Total   174,202,627    235,667,734    137,247,341    17,633,567