XML 26 R5.htm IDEA: XBRL DOCUMENT v3.26.1
Consolidated Statements of Income and Comprehensive Income (Loss)
12 Months Ended
Dec. 31, 2025
HKD ($)
$ / shares
shares
Dec. 31, 2025
USD ($)
$ / shares
shares
Dec. 31, 2024
HKD ($)
$ / shares
shares
Dec. 31, 2023
HKD ($)
$ / shares
shares
REVENUES, NET $ 137,247,341 $ 17,633,567 $ 235,667,734 $ 174,202,627
COST OF REVENUES        
COST OF REVENUES (86,561,692) (11,121,464) (186,223,181) (139,154,316)
Gross profit 50,685,649 6,512,103 49,444,553 35,048,311
EXPENSES        
Selling and marketing (6,568,144) (843,877) (4,392,521) (3,132,277)
Depreciation (1,735,470) (222,974) (685,245) (33,091)
Amortization (2,497,004) (320,816) (1,481,738) (112,049)
Staff cost (21,755,401) (2,795,138) (18,486,483) (13,260,898)
Operating lease expenses (6,720,152) (863,407) (3,146,322) (2,507,182)
Operating lease expenses – related party (720,000) (92,506) (720,000) (720,000)
Professional fee (3,615,272) (464,491) (2,840,139) (2,204,622)
(Provision for) reversal of expected credit losses 2,143,178 275,356 (1,253,368) (1,383,316)
Government rates (2,138,370) (274,738) (1,272,186) (453,748)
Office general expenses (1,263,880) (162,384) (752,507) (453,551)
Others (4,010,155) (515,224) (2,842,620) (1,741,052)
Total expenses (48,880,670) (6,280,199) (37,873,129) (26,001,786)
INCOME FROM OPERATION 1,804,979 231,904 11,571,424 9,046,525
OTHER INCOME (EXPENSES)        
Interest income 31,954 92,951
Interest expense (1,349,488) (173,382) (3,759,032) (5,759,182)
Agency income – related party 1,475,466 189,568 1,170,664 2,662,034
Other income 42,447 5,454 134,230 326
Other expense (195,094) (25,066) (302,784)
Total other expenses, net (26,669) (3,426) (2,422,184) (3,306,655)
Income before tax expenses 1,778,310 228,478 9,149,240 5,739,870
Income tax expenses (1,446,631) (185,863) (1,085,909) (1,325,137)
NET INCOME 331,679 42,615 8,063,331 4,414,733
Foreign currency translation adjustment (558,746) (71,789) 154,174 (1,125,947)
TOTAL COMPREHENSIVE INCOME (LOSS) $ (227,067) $ (29,174) $ 8,217,505 $ 3,288,786
Basic (in Shares) [1] 4,064,018 4,064,018 3,920,743 3,600,018
Diluted (in Shares) [1] 4,064,018 4,064,018 3,920,743 3,600,018
Earnings per share – basic (in Dollars per share and Dollars per share) | (per share) $ 0.08 $ 0.01 $ 2.06 $ 1.23
Earnings per share – diluted (in Dollars per share and Dollars per share) | (per share) $ 0.08 $ 0.01 $ 2.06 $ 1.23
Related parties        
COST OF REVENUES        
COST OF REVENUES $ (73,417,725) $ (9,432,724) $ (7,915,189) $ (34,213,521)
External        
COST OF REVENUES        
COST OF REVENUES $ (13,143,967) $ (1,688,740) $ (178,307,992) $ (104,940,795)
[1] Giving retroactive effect to (i) a share re-classification to 780,000,000 Class A ordinary shares and 20,000,000 Class B ordinary shares on March 3, 2025 and (ii) share consolidation of 5 to 1 on June 16, 2025.