XML 53 R35.htm IDEA: XBRL DOCUMENT
v3.26.1

RELATED PARTY TRANSACTIONS (Tables) | 12 Months Ended
--- | ---
Dec. 31, 2025
Related Party Transactions [Abstract] |
SCHEDULE OF RELATED PARTIES AND THEIR RELATIONSHIPS | The table below sets forth the major related parties and their relationships with the Company as of December 31, 2024 and 2025: SCHEDULE OF RELATED PARTIES AND THEIR RELATIONSHIPS
Names of the related parties |  | Relationship with the Company
Leading Digital Supply Limited |  | 50% owned by Yee Kar Wing; Director until July 4, 2024
Primex Technology Limited |  | 50% owned by Yee Kar Wing; Director
GMS Enterprise (Hong Kong) Limited |  | 100% owned by Primex Technology Limited; Director: Yee Kar Wing
Yee Kar Wing |  | Shareholder, Director, and CEO of the Company
Hui Wai Ming |  | Shareholder and COO of the Company
SCHEDULE OF AMOUNTS DUE FROM / (TO) RELATED PARTIES | (a) Amounts due from / (to) related parties SCHEDULE OF AMOUNTS DUE FROM / (TO) RELATED PARTIES
|  | HK$ |  |  | HK$ |  |  | US$ (Note 2(e)) |
|  | As of December 31, |
|  | 2024 |  |  | 2025 |
|  | HK$ |  |  | HK$ |  |  | US$ (Note 2(e)) |
Primex Technology Limited(i) |  |  | 30,256 |  |  |  | 84,256 |  |  |  | 10,802 |
Total amounts due from related parties - trade |  |  | 30,256 |  |  |  | 84,256 |  |  |  | 10,802 |
Less: Allowance for credit losses |  |  | (1,681 | ) |  |  | (26,793 | ) |  |  | (3,435 | )
Total amounts due from related parties – trade, net |  |  | 28,575 |  |  |  | 57,463 |  |  |  | 7,367 |
Yee Kar Wing(ii) |  |  | (33,795 | ) |  |  | 534,028 |  |  |  | 68,465 |
Hui Wai Ming(ii) |  |  | (645,120 | ) |  |  | 27,300 |  |  |  | 3,500 |
Total amounts due (to) / from related parties – non trade |  |  | (678,915 | ) |  |  | 561,328 |  |  |  | 71,965 |
(i) | The amounts due from Primex Technology Limited represent receivables for IT infrastructure solutions and managed support services provided by the Company. This balance is subject to credit risk, and allowances for credit losses / (reversal of allowances) of HK$6,331, (HK$5,867) and HK$25,112 (US$3,219) were recognized for the years ended December 31, 2023, 2024, and 2025, respectively.
(ii) | These balances are unsecured, interest-free, and without a fixed repayment term.
(iii) | On December 31, 2023, Sereno declared a dividend of HK$17,500,000 to Vigorous. In accordance with a written instruction of the Vigorous, the dividend will be paid directly to Yee Kar Wing and Hui Wai Ming, the ultimate shareholders of Vigorous. The transaction was fully authorized by the Board of Directors and documented in a board resolution. During the years ended December 31, 2023, 2024, and 2025, dividends of HK$8,490,556, HK$8,337,024, and HK$672,420 were paid, respectively. As of December 31, 2025, the declared dividend was fully settled. No dividend was declared during the year ended December 31, 2025.
SCHEDULE OF RELATED PARTY TRANSACTIONS | SCHEDULE OF RELATED PARTY TRANSACTIONS
|  |  | HK$ |  |  | HK$ |  |  | HK$ |  |  | US$ (Note 2(e)) |
|  |  | For the year ended December 31, |
|  |  | 2023 |  |  | 2024 |  |  | 2025 |
|  |  | HK$ |  |  | HK$ |  |  | HK$ |  |  | US$ (Note 2(e)) |
Purchase from GMS Enterprise (Hong Kong) Limited |  |  | 21,551 |  |  |  | - |  |  |  | - |  |  |  | - |
Service rendered to Leading Digital Supply Limited |  |  | 540,200 |  |  |  | 240,500 |  |  |  | - |  |  |  | - |
Service rendered to Primex Technology Limited |  |  | 54,000 |  |  |  | 54,000 |  |  |  | 54,000 |  |  |  | 6,923 |
Sales commission paid to Hui Wai Ming |  |  | - |  |  |  | 12,500 |  |  |  | - |  |  |  | - |
Loan advance to Yee Kar Wing |  |  | 11,978,398 |  |  |  | 6,027,096 |  |  |  | 9,772,820 |  |  |  | 1,252,926 |
Payment on behalf of the Company by Yee Kar Wing |  |  | 6,255,052 |  |  |  | 6,111,591 |  |  |  | 8,784,275 |  |  |  | 1,126,189 |
Sales proceeds received by Yee Kar Wing on behalf of the Company |  |  | 309,106 |  |  |  | - |  |  |  | - |  |  |  | - |
Dividend paid to Yee Kar Wing(iii) |  |  | 6,097,976 |  |  |  | 5,277,024 |  |  |  | - |  |  |  | - |
Dividend paid to Hui Wai Ming(iii) |  |  | 2,392,580 |  |  |  | 3,060,000 |  |  |  | 672,420 |  |  |  | 86,206 |

X
- Definition Schedule Of Amounts Due From And To Related Parties [Table Text Block] + References No definition available. + Details
Name: | CHOW_ScheduleOfAmountsDueFromAndToRelatedPartiesTableTextBlock
Namespace Prefix: | CHOW_
Data Type: | dtr-types:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- Definition Schedule of Related Parties Relationship [Table Text Block] + References No definition available. + Details
Name: | CHOW_ScheduleOfRelatedPartiesRelationshipTableTextBlock
Namespace Prefix: | CHOW_
Data Type: | dtr-types:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- References No definition available. + Details
Name: | us-gaap_RelatedPartyTransactionsAbstract
Namespace Prefix: | us-gaap_
Data Type: | xbrli:stringItemType
Balance Type: | na
Period Type: | duration

X
- Definition Tabular disclosure of related party transactions. Examples of related party transactions include, but are not limited to, transactions between (a) a parent company and its subsidiary; (b) subsidiaries of a common parent; (c) and entity and its principal owners and (d) affiliates. + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Topic 850 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 1 -Subparagraph (d) -Publisher FASB -URI https://asc.fasb.org/1943274/2147483326/850-10-50-1 Reference 2: http://www.xbrl.org/2009/role/commonPracticeRef -Topic 850 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 1 -Subparagraph (c) -Publisher FASB -URI https://asc.fasb.org/1943274/2147483326/850-10-50-1 + Details
Name: | us-gaap_ScheduleOfRelatedPartyTransactionsTableTextBlock
Namespace Prefix: | us-gaap_
Data Type: | dtr-types:textBlockItemType
Balance Type: | na
Period Type: | duration