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ACCOUNTS RECEIVABLE, NET | 12 Months Ended
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Dec. 31, 2025
Credit Loss [Abstract] |
ACCOUNTS RECEIVABLE, NET | 4. ACCOUNTS RECEIVABLE, NET The following table provides a summary of the Company’s accounts receivable and the allowance for credit losses as of December 31, 2024 and 2025: SCHEDULE OF ACCOUNTS RECEIVABLE AND ALLOWANCE FOR CREDIT LOSSES
|  | HK$ |  |  | HK$ |  |  | US$ (Note 2(e)) |
|  | As of December 31, |
|  | 2024 |  |  | 2025 |
|  | HK$ |  |  | HK$ |  |  | US$ (Note 2(e)) |
Accounts receivable |  |  | 18,667,665 |  |  |  | 54,337,861 |  |  |  | 6,966,392 |
Less: allowance for credit losses |  |  | (1,001,086 | ) |  |  | (8,727,283 | ) |  |  | (1,118,882 | )
Net accounts receivable |  |  | 17,666,579 |  |  |  | 45,610,578 |  |  |  | 5,847,510 |
Movement in the Allowance for Credit Losses The movement in the allowance for credit losses for the years ended December 31, 2024 and 2025 is as follows: SCHEDULE OF ALLOWANCE FOR CREDIT LOSSES
|  | HK$ |  |  | HK$ |  |  | US$ (Note 2(e)) |
|  | As of December 31, |
|  | 2024 |  |  | 2025 |
|  | HK$ |  |  | HK$ |  |  | US$ (Note 2(e)) |
Beginning balance |  |  | 493,720 |  |  |  | 1,001,086 |  |  |  | 128,344 |
Addition |  |  | 507,230 |  |  |  | 7,726,197 |  |  |  | 990,538 |
Reallocation from credit losses on amount due from a related party (Note 7(ii)) |  |  | 136 |  |  |  | - |  |  |  | - |
Ending balance |  |  | 1,001,086 |  |  |  | 8,727,283 |  |  |  | 1,118,882 |
The Company utilizes a portfolio analysis approach to estimate the allowance for credit losses, grouping accounts receivable into pools based on shared risk characteristics such as customer type, geographic location, industry, and historical payment patterns. The allowance for credit losses is determined using historical loss rates, adjusted for current conditions and reasonable, supportable forward-looking information, including macroeconomic factors such as industry trends, market volatility, and the broader economic environment. The Company monitors credit risk on a portfolio basis and evaluates the adequacy of the allowance for credit losses on a quarterly basis. Any adjustments to the allowance are based on the overall risk profile of the portfolios and reflect management’s best estimate of potential credit losses.

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- Definition The entire disclosure for accounts receivable, contract receivable, receivable held-for-sale, and nontrade receivable. + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Topic 310 -Name Accounting Standards Codification -Publisher FASB -URI https://asc.fasb.org/310/tableOfContent Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Topic 326 -Name Accounting Standards Codification -Publisher FASB -URI https://asc.fasb.org/326/tableOfContent + Details
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- References No definition available. + Details
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