XML 78 R57.htm IDEA: XBRL DOCUMENT v3.26.1
Segment Information - Schedule of Segments (Details)
12 Months Ended
Dec. 31, 2025
HKD ($)
Dec. 31, 2025
USD ($)
Dec. 31, 2024
HKD ($)
Dec. 31, 2023
HKD ($)
Dec. 31, 2025
USD ($)
Dec. 31, 2022
HKD ($)
Schedule of Segments [Line Items]            
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 leases 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    
Total assets 115,631,755   135,647,692   $ 14,856,393  
Total liabilities (59,032,351)   (78,821,221)   (7,584,489)  
Net assets 56,599,404   56,826,471 (2,386,810) $ 7,271,904 $ (60,675,596)
Related parties [Member]            
COST OF REVENUES            
COST OF REVENUES (73,417,725) (9,432,724) (7,915,189) (34,213,521)    
External [Member]            
COST OF REVENUES            
COST OF REVENUES $ (13,143,967) $ (1,688,740) $ (178,307,992) $ (104,940,795)