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Accounts Receivable (Tables) | 12 Months Ended
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Dec. 31, 2022
Trade and other receivables [abstract] |
Summary of accounts receivables |
|  | As of December 31, |
|  | 2021 |  |  | 2022 |
|  | HK$ |  |  | HK$ |
Receivable from capital market solutions services |  |  | 86,514,680 |  |  |  | 81,614,733 |
Commission receivable from insurance brokerage |  |  | — |  |  |  | 2,718,150 |
Receivable from digital solutions and other services |  |  | — |  |  |  | 81,844,175 |
Receivable from fashion and luxury media advertising and marketing services |  |  | — |  |  |  | 21,496,558 |
|  |  | 86,514,680 |  |  |  | 187,673,616 |
Summary of aging analysis of accounts receivable | An aging analysis of the accounts receivable as of the end of the reporting period, based on the due date, net of loss allowance is as follows:
|  | As of December 31, |
|  | 2021 |  |  | 2022 |
|  | HK$ |  |  | HK$ |
Not yet due |  |  | 74,048,058 |  |  |  | 177,754,160 |
Past due |  |  |  |  |  |  |  |
Within 1 month |  |  | 53,633 |  |  |  | 7,270,723 |
1 to 3 months |  |  | 5,165,947 |  |  |  | 1,545,263 |
Over 3 months |  |  | 7,247,042 |  |  |  | 1,103,470 |
|  |  | 86,514,680 |  |  |  | 187,673,616 |
Summary of accounts receivables past due analysis |
|  | Internal credit risk rating |  |  |  |
As of December 31, 2021 |  | AAA |  |  | AA |  |  | A |  |  | BBB |  |  | BB |  |  | CCC |  |  | Total |
Expected credit loss rate |  |  | — |  |  |  | — |  |  |  | 0.10 | % |  |  | 0.17 | % |  |  | — |  |  |  | 0.10 | % |  |  | — |
Gross carrying amount (HK$‘000) |  |  | — |  |  |  | — |  |  |  | 54,763 |  |  |  | 24,218 |  |  |  | — |  |  |  | 7,534 |  |  |  | 86,515 |
|  | Internal credit risk rating |  |  |  |
As of December 31, 2022 |  | AAA |  |  | AA |  |  | A |  |  | BBB |  |  | BB |  |  | CCC |  |  | Total |
Expected credit loss rate |  |  | — |  |  |  | 0.15 | % |  |  | — |  |  |  | 0.27 | % |  |  | — |  |  |  | — |  |  |  | — |
Gross carrying amount (HK$‘000) |  |  | — |  |  |  | 84,563 |  |  |  | — |  |  |  | 103,111 |  |  |  | — |  |  |  | — |  |  |  | 187,674 |

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