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CONCENTRATION OF RISKS (Tables) | 12 Months Ended
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Dec. 31, 2025
Risks and Uncertainties [Abstract] |
SCHEDULE OF CUSTOMER AND SUPPLIER ACCOUNTED REVENUE | The following customers accounted for 10% or more of revenue for the years ended December 31, 2023, 2024 and 2025: SCHEDULE OF CUSTOMER AND SUPPLIER ACCOUNTED REVENUE
|  | For the Year Ended December 31, |
|  | 2023 |  |  | 2024 |  |  | 2025 |
|  | HK$ |  |  |  | % |  |  | HK$ |  |  | % |  |  | HK$ |  |  | % |
Customer A |  |  | 16,254,119 |  |  |  | 11.5 |  |  |  | 14,820,196 |  |  |  | 8.2 | * |  |  | - |  |  |  | - |
Customer C |  |  | - |  |  |  | - |  |  |  | 29,888,779 |  |  |  | 16.4 |  |  |  | 13,753,584 |  |  |  | 5.5 | *
Customer M |  |  | 46,353,154 |  |  |  | 32.8 |  |  |  | 21,959,106 |  |  |  | 12.1 |  |  |  | 7,859,280 |  |  |  | 3.1 | *
Customer S |  |  | 25,300,000 |  |  |  | 17.9 |  |  |  | 12,825,000 |  |  |  | 7.1 | * |  |  | 16,170,100 |  |  |  | 6.4 | *
Customer R |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | 39,312,000 |  |  |  | 15.6 |
Customer Y |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | 27,417,000 |  |  |  | 10.9 |
* | Represents less than 10%
The following customers accounted for 10% or more of the Company’s gross accounts receivable as of December 31, 2024 and 2025:
|  | As of December 31, 2024 |  |  | As of December 31, 2025 |
|  | HK$ |  |  | % |  |  | HK$ |  |  | % |
Company H |  |  | 2,973,893 |  |  |  | 15.9 |  |  |  | 8,876,390 |  |  |  | 16.3 |
Customer T |  |  | - |  |  |  | - |  |  |  | 9,787,854 |  |  |  | 18.0 |
Customer F |  |  | 1,167,373 |  |  |  | 6.3 | * |  |  | 10,274,516 |  |  |  | 18.9 |
Customer W |  |  | - |  |  |  | - |  |  |  | 9,285,744 |  |  |  | 17.1 |
Customer S |  |  | - |  |  |  | - |  |  |  | 5,715,700 |  |  |  | 10.5 |
Customer C |  |  | 4,512,144 |  |  |  | 24.2 |  |  |  | - |  |  |  | - |
Customer M |  |  | 3,014,310 |  |  |  | 16.2 |  |  |  | - |  |  |  | - |
* | Represents less than 10%
The following supplier accounted for 10% or more of cost of revenue for the years ended December 31, 2023, 2024 and 2025:
|  |  | For the Year Ended December 31, |
|  |  | 2023 |  |  | 2024 |  |  | 2025 |
|  |  | HK$ |  |  |  | % |  |  | HK$ |  |  | % |  |  | HK$ |  |  | % |
Supplier D |  |  | 12,255,968 |  |  |  | 10.1 |  |  |  | 29,485,639 |  |  |  | 18.8 |  |  |  | 21,584,467 |  |  |  | 9.9 | *
Supplier I |  |  | 42,266,819 |  |  |  | 34.8 |  |  |  | 37,669,105 |  |  |  | 24.1 |  |  |  | 28,210,569 |  |  |  | 12.9 |
Supplier T |  |  | 42,655,527 |  |  |  | 35.1 |  |  |  | 59,812,774 |  |  |  | 38.2 |  |  |  | 86,770,342 |  |  |  | 39.7 |
* |  | Represents less than 10%
The following suppliers accounted for 10% or more of the Company’s accounts payable as of December 31, 2024 and 2025:
|  | As of December 31, 2024 |  |  | As of December 31, 2025 |
|  | HK$ |  |  | % |  |  | HK$ |  |  | % |
Supplier D |  |  | 1,143,274 |  |  |  | 25.1 |  |  |  | 3,277,601 |  |  |  | 25.8 |
Supplier I |  |  | 1,156,751 |  |  |  | 25.4 |  |  |  | 2,414,921 |  |  |  | 19.0 |
Supplier C |  |  | - |  |  |  | - |  |  |  | 5,500,000 |  |  |  | 43.3 |
Supplier T |  |  | 700,000 |  |  |  | 15.4 |  |  |  | 700,000 |  |  |  | 5.5 | *
Supplier A |  |  | 923,051 |  |  |  | 20.3 |  |  |  | - |  |  |  | - |
* |  | Represents less than 10%

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- Definition Tabular disclosure of the nature of a concentration, a benchmark to which it is compared, and the percentage that the risk is to the benchmark. + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Topic 275 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 18 -Publisher FASB -URI https://asc.fasb.org/1943274/2147482861/275-10-50-18 Reference 2: http://www.xbrl.org/2009/role/commonPracticeRef -Topic 275 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 20 -Publisher FASB -URI https://asc.fasb.org/1943274/2147482861/275-10-50-20 + Details
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