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EARNINGS / (LOSS) PER SHARE (Tables) | 12 Months Ended
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Dec. 31, 2025
Earnings / (Loss) per share attributable to ordinary shareholders of the Company’s shareholders |
SCHEDULE OF COMPUTATION OF BASIC AND DILUTED EARNINGS | The following table sets forth the computation of basic and diluted earnings per share for the years ended December 31, 2023, 2024 and 2025: SCHEDULE OF COMPUTATION OF BASIC AND DILUTED EARNINGS
|  | For the years ended December 31, |
|  | 2023 |  |  | 2024 |  |  | 2025 |
|  | HK$ |  |  | HK$ |  |  | HK$ |  |  | US$ (Note 2(e)) |
Numerator: |  |  |  |  |  |  |  |  |  |  |  |  |
Numerator for basic and diluted earnings / (loss) per share – Net income / (loss) attributable to the Company’s shareholders |  |  | 12,105,673 |  |  |  | 11,870,254 |  |  |  | (23,550,966 | ) |  |  | (3,019,356 | )
Denominator: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Denominator for basic and diluted net income per share – weighted average number of shares |  |  | 32,500,000 |  |  |  | 32,500,000 |  |  |  | 33,376,521 |  |  |  | 33,376,521 |
Basic and diluted earnings / (loss) per share: |  |  | 0.37 |  |  |  | 0.37 |  |  |  | (0.71 | ) |  |  | (0.09 | )

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- Definition Tabular disclosure of an entity's basic and diluted earnings per share calculations, including a reconciliation of numerators and denominators of the basic and diluted per-share computations for income from continuing operations. + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Topic 260 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 1 -Subparagraph (a) -Publisher FASB -URI https://asc.fasb.org/1943274/2147482662/260-10-50-1 + Details
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