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Consolidated Statements of Cash Flows
12 Months Ended
Dec. 31, 2025
HKD ($)
Dec. 31, 2025
USD ($)
Dec. 31, 2024
HKD ($)
Dec. 31, 2023
HKD ($)
Cash flows from operating activities        
Net income $ 331,679 $ 42,615 $ 8,063,331 $ 4,414,733
Adjustments to reconcile net income to net cash (used in) provided by operating activities        
Depreciation of property and equipment 1,735,470 222,974 685,245 33,091
Amortization of intangible assets 2,497,004 320,816 1,481,738 112,049
Inventory provision 27,655 3,553 23,585 68,536
Provision for (reversal of) expected credit loss (2,143,178) (275,356) 1,253,368 1,383,316
Deferred tax expense 1,136,205 145,980 713,336 7,876
Changes in operating assets and liabilities        
Accounts receivable 29,132,720 3,742,978 (3,079,437) (23,387,722)
Prepayment, other receivables and other current assets (6,506,352) (835,937) (12,940,934) (14,332,426)
Tax recoverable 994,950 127,831 (994,950)
Inventories (8,081,271) (1,038,283) 1,679,793 (4,088,840)
Accounts payable (10,429,941)
Accruals and other payables 1,939,466 249,183 4,087,119 1,173,924
Tax payable 310,431 39,884 (543,951) (3,969,112)
Cash (used in) generated from operating activities 21,374,779 2,746,238 428,243 (49,014,516)
Cash flows from investing activities        
Purchase of property and equipment (4,007,964) (514,944) (4,143,968) (1,275,847)
Purchase of intangible assets (15,023,180)
Cash used in investing activities (4,007,964) (514,944) (19,167,148) (1,275,847)
Cash flows from financing activities        
Proceeds from bank borrowings 67,242,051 8,639,272 222,497,624 115,018,274
Repayment for bank borrowings (89,591,102) (11,510,683) (226,145,302) (168,602,359)
Proceeds from initial public offerings 65,641,784
Repayment to related parties (47,300,196) (6,077,139) (40,102,988)
Repayment from related parties 16,272,733
Advance from related parties 46,824,002 6,015,957 84,857,958
Cash generated from (used in) financing activities (22,825,245) (2,932,593) 21,891,118 47,546,606
Net increase (decrease) in cash and cash equivalents (5,458,430) (701,299) 3,152,213 (2,743,757)
Effect of foreign currency translation on cash and cash equivalents (1,374,699) (176,623) 164,501
Cash and cash equivalents at the beginning of the year 9,166,020 1,177,652 5,849,306 8,593,063
Cash and cash equivalents at the end of the year 2,332,891 299,730 9,166,020 5,849,306
Supplementary cash flow information        
Interest received 31,954 92,951
Interest paid (1,349,488) (173,383) (3,314,316) (6,134,748)
Tax (paid) refund 80,932 10,398 (1,887,737) (3,314,625)
Non-cash investing and financing activities: Supplemental schedule of non-cash investing and financing activities:        
Operating lease right-of-use assets obtained in exchange for operating lease liabilities $ 21,089,828 $ 23,153,141