XML 48 R30.htm IDEA: XBRL DOCUMENT
v3.26.1

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Tables) | 12 Months Ended
--- | ---
Dec. 31, 2025
Accounting Policies [Abstract] |
SCHEDULE OF ESTIMATED USEFUL LIVES FOR MAJOR ASSET CATEGORIES PROPERTY AND EQUIPMENT, NET | SCHEDULE OF ESTIMATED USEFUL LIVES FOR MAJOR ASSET CATEGORIES PROPERTY AND EQUIPMENT, NET
Category |  | Estimated useful life
Computer equipment |  | 3 years
Office furniture and fittings |  | 5 years
SCHEDULE OF ESTIMATED USEFUL LIVES FOR MAJOR ASSET CATEGORIES OF INTANGIBLE ASSETS | SCHEDULE OF ESTIMATED USEFUL LIVES FOR MAJOR ASSET CATEGORIES OF INTANGIBLE ASSETS
Category |  | Estimated useful life
Information technology service system |  | 5 years
SCHEDULE OF ABSOLUTE AMOUNTS AND PERCENTAGES OF TOTAL REVENUES | The following table sets forth a breakdown of our revenues, in absolute amounts and percentages of total revenues for the years ended December 31, 2023, 2024 and 2025: SCHEDULE OF ABSOLUTE AMOUNTS AND PERCENTAGES OF TOTAL REVENUES
|  | For the Years Ended December 31, |
|  | 2023 |  |  | 2024 |  |  | 2025 |
|  | HK$ |  |  | % |  |  | HK$ |  |  | % |  |  | HK$ |  |  | US$ (Note 2(e)) |  |  | % |
Revenue from Products: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Contracts with Multiple Promises*: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
- Sale of Hardware with IT Professional Services |  |  | 58,250,642 |  |  |  | 41.2 |  |  |  | 70,398,140 |  |  |  | 38.7 |  |  |  | 66,224,103 |  |  |  | 8,490,270 |  |  |  | 26.4 |
- Sale of Software and IT Application products with IT Professional Services |  |  | 52,958,769 |  |  |  | 37.5 |  |  |  | 79,469,485 |  |  |  | 43.7 |  |  |  | 32,730,302 |  |  |  | 4,196,192 |  |  |  | 13.0 |
- Sale of Hardware, Software and IT Application Products with IT Professional Services |  |  | 5,095,674 |  |  |  | 3.6 |  |  |  | - |  |  |  | - |  |  |  | 7,993,333 |  |  |  | 1,024,786 |  |  |  | 3.2 |
- Sale of Software and IT Application Products with IT Professional Services and Maintenance and Support Services |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | 12,932,244 |  |  |  | 1,657,980 |  |  |  | 5.1 |
- Sale of Software and IT Application Products with Maintenance and Support Services |  |  | 17,239,574 |  |  |  | 12.2 |  |  |  | 22,112,152 |  |  |  | 12.2 |  |  |  | 114,489,700 |  |  |  | 14,678,166 |  |  |  | 45.6 |
Sale of Hardware Products |  |  | 834,848 |  |  |  | 0.6 |  |  |  | 492,705 |  |  |  | 0.3 |  |  |  | 638,259 |  |  |  | 81,828 |  |  |  | 0.3 |
|  |  | 134,379,507 |  |  |  | 95.1 |  |  |  | 172,472,482 |  |  |  | 94.9 |  |  |  | 235,007,941 |  |  |  | 30,129,222 |  |  |  | 93.5 |
Revenue from Services: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
IT Professional Services |  |  | 4,848,321 |  |  |  | 3.4 |  |  |  | 4,779,716 |  |  |  | 2.6 |  |  |  | 6,336,954 |  |  |  | 812,430 |  |  |  | 2.5 |
Maintenance and Support Services |  |  | 2,144,530 |  |  |  | 1.5 |  |  |  | 4,577,928 |  |  |  | 2.5 |  |  |  | 9,871,754 |  |  |  | 1,265,610 |  |  |  | 3.9 |
|  |  | 6,992,851 |  |  |  | 4.9 |  |  |  | 9,357,644 |  |  |  | 5.1 |  |  |  | 16,208,708 |  |  |  | 2,078,040 |  |  |  | 6.5 |
Total revenues |  |  | 141,372,358 |  |  |  | 100 |  |  |  | 181,830,126 |  |  |  | 100 |  |  |  | 251,216,649 |  |  |  | 32,207,262 |  |  |  | 100 |
* |  | Revenue Recognition for Contracts with Non-Distinct Obligations
SCHEDULE OF DISAGGREGATED REVENUE FROM CONTRACT WITH CUSTOMERS | The following table summarizes disaggregated revenue from contracts with customers by timing of revenue: SCHEDULE OF DISAGGREGATED REVENUE FROM CONTRACT WITH CUSTOMERS
|  | For the Years Ended December 31, |
|  | 2023 |  |  | 2024 |  |  | 2025 |
|  | HK$ |  |  |  | % |  |  | HK$ |  |  | % |  |  | HK$ |  |  | US$ (Note 2(e)) |  |  | % |
Revenue recognized at point in time |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Sale of Hardware Products |  |  | 834,848 |  |  |  | 0.6 |  |  |  | 492,705 |  |  |  | 0.3 |  |  |  | 638,259 |  |  |  | 81,828 |  |  |  | 0.2 |
IT Professional Services |  |  | 3,600,962 |  |  |  | 2.5 |  |  |  | 3,860,692 |  |  |  | 2.1 |  |  |  | 1,922,094 |  |  |  | 246,422 |  |  |  | 0.8 |
Contracts with Multiple Promises |  |  | 133,544,659 |  |  |  | 94.5 |  |  |  | 171,979,777 |  |  |  | 94.6 |  |  |  | 234,369,682 |  |  |  | 30,047,395 |  |  |  | 93.3 |
|  |  | 137,980,469 |  |  |  | 97.6 |  |  |  | 176,333,174 |  |  |  | 97.0 |  |  |  | 236,930,035 |  |  |  | 30,375,645 |  |  |  | 94.3 |
Revenue recognized over-time |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Maintenance and Support Services |  |  | 2,144,530 |  |  |  | 1.5 |  |  |  | 4,577,928 |  |  |  | 2.5 |  |  |  | 9,871,754 |  |  |  | 1,265,610 |  |  |  | 3.9 |
IT Professional Services |  |  | 1,247,359 |  |  |  | 0.9 |  |  |  | 919,024 |  |  |  | 0.5 |  |  |  | 4,414,860 |  |  |  | 566,007 |  |  |  | 1.8 |
|  |  | 3,391,889 |  |  |  | 2.4 |  |  |  | 5,496,952 |  |  |  | 3.0 |  |  |  | 14,286,614 |  |  |  | 1,831,617 |  |  |  | 5.7 |
Total revenues |  |  | 141,372,358 |  |  |  | 100 |  |  |  | 181,830,126 |  |  |  | 100 |  |  |  | 251,216,649 |  |  |  | 32,207,262 |  |  |  | 100 |
SCHEDULE OF DEFERRED REVENUE (CONTRACT LIABILITIES) | The details of deferred revenue (contract liabilities) are as follows: SCHEDULE OF DEFERRED REVENUE (CONTRACT LIABILITIES)
|  | As of December 31, |
|  | 2023 |  |  | 2024 |  |  | 2025 |
|  | HK$ |  |  | % |  |  | HK$ |  |  | % |  |  | HK$ |  |  | US$ (Note 2(e)) |  |  | % |
Sale of Hardware Products |  |  | - |  |  |  | 0.0 |  |  |  | 62,716 |  |  |  | 0.4 |  |  |  | - |  |  |  | - |  |  |  | - |
Maintenance and Support Services |  |  | 151,973 |  |  |  | 0.8 |  |  |  | 218,300 |  |  |  | 1.3 |  |  |  | 1,464,387 |  |  |  | 187,742 |  |  |  | 38.1 |
IT Professional Services |  |  | 2,416,233 |  |  |  | 13.0 |  |  |  | 373,061 |  |  |  | 2.1 |  |  |  | 308,954 |  |  |  | 39,610 |  |  |  | 8.1 |
Contracts with Multiple Promises |  |  | 16,017,586 |  |  |  | 86.2 |  |  |  | 16,747,141 |  |  |  | 96.2 |  |  |  | 2,067,607 |  |  |  | 265,078 |  |  |  | 53.8 |
|  |  | 18,585,792 |  |  |  | 100 |  |  |  | 17,401,218 |  |  |  | 100 |  |  |  | 3,840,948 |  |  |  | 492,429 |  |  |  | 100 |
SCHEDULE OF UNBILLED RECEIVABLES (CONTRACT ASSETS) | The details of unbilled receivables (contract assets) are as follows: SCHEDULE OF UNBILLED RECEIVABLES (CONTRACT ASSETS)
|  | As of December 31, |
|  | 2023 |  |  | 2024 |  |  | 2025 |
|  | HK$ |  |  | % |  |  | HK$ |  |  | % |  |  | HK$ |  |  | US$ (Note 2(e)) |  |  | % |
Maintenance and Support Services |  |  | 1,878,008 |  |  |  | 95.6 |  |  |  | 172,413 |  |  |  | 6.6 |  |  |  | 175,340 |  |  |  | 22,479 |  |  |  | 11.1 |
IT Professional Services |  |  | 76,948 |  |  |  | 3.9 |  |  |  | - |  |  |  | - |  |  |  | 51,866 |  |  |  | 6,650 |  |  |  | 3.3 |
Contracts with Multiple Promises |  |  | 9,706 |  |  |  | 0.5 |  |  |  | 2,436,760 |  |  |  | 93.4 |  |  |  | 1,350,649 |  |  |  | 173,160 |  |  |  | 85.6 |
|  |  | 1,964,662 |  |  |  | 100 |  |  |  | 2,609,173 |  |  |  | 100 |  |  |  | 1,577,855 |  |  |  | 202,289 |  |  |  | 100 |
SCHEDULE OF COSTS OF REVENUES IN ABSOLUTE AMOUNTS AND PERCENTAGES OF TOTAL REVENUES | The following table sets forth a breakdown of our costs of revenues, in absolute amounts and percentages of total revenues for the years ended December 31, 2023, 2024 and 2025: SCHEDULE OF COSTS OF REVENUES IN ABSOLUTE AMOUNTS AND PERCENTAGES OF TOTAL REVENUES
|  | For the Years Ended December 31, |
|  | 2023 |  |  | 2024 |  |  | 2025 |
|  | HK$ |  |  |  | % |  |  | HK$ |  |  | % |  |  | HK$ |  |  | US$ (Note 2(e)) |  |  | % |
Cost of Products: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Contracts with Multiple Promises: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
- Sale of Hardware with IT Professional Services |  |  | 52,158,964 |  |  |  | 43.0 |  |  |  | 65,259,321 |  |  |  | 41.7 |  |  |  | 59,880,675 |  |  |  | 7,677,010 |  |  |  | 27.4 |
- Sale of Software and IT Application products with IT Professional Services |  |  | 46,521,405 |  |  |  | 38.3 |  |  |  | 66,764,480 |  |  |  | 42.6 |  |  |  | 25,453,232 |  |  |  | 3,263,235 |  |  |  | 11.6 |
- Sale of Hardware, Software and IT Application Products with IT Professional Services |  |  | 4,098,581 |  |  |  | 3.4 |  |  |  | - |  |  |  | - |  |  |  | 5,778,437 |  |  |  | 740,825 |  |  |  | 2.7 |
- Sale of Software and IT Application Products with IT Professional Services and Maintenance and Support Services |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | 10,552,321 |  |  |  | 1,352,862 |  |  |  | 4.8 |
- Sale of Software and IT Application Products with Maintenance and Support Services |  |  | 14,996,495 |  |  |  | 12.3 |  |  |  | 17,827,166 |  |  |  | 11.4 |  |  |  | 106,856,111 |  |  |  | 13,699,501 |  |  |  | 48.8 |
Sale of Hardware Products |  |  | 719,270 |  |  |  | 0.6 |  |  |  | 347,470 |  |  |  | 0.2 |  |  |  | 549,444 |  |  |  | 70,442 |  |  |  | 0.3 |
|  |  | 118,494,715 |  |  |  | 97.6 |  |  |  | 150,198,437 |  |  |  | 95.9 |  |  |  | 209,070,220 |  |  |  | 26,803,875 |  |  |  | 95.6 |
Cost of Services: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
IT Professional Services |  |  | 2,335,938 |  |  |  | 1.9 |  |  |  | 3,312,547 |  |  |  | 2.1 |  |  |  | 3,283,943 |  |  |  | 421,018 |  |  |  | 1.5 |
Maintenance and Support Services |  |  | 632,205 |  |  |  | 0.5 |  |  |  | 3,064,807 |  |  |  | 2.0 |  |  |  | 6,439,086 |  |  |  | 825,524 |  |  |  | 2.9 |
|  |  | 2,968,143 |  |  |  | 2.4 |  |  |  | 6,377,354 |  |  |  | 4.1 |  |  |  | 9,723,029 |  |  |  | 1,246,542 |  |  |  | 4.4 |
Total cost of revenues |  |  | 121,462,858 |  |  |  | 100 |  |  |  | 156,575,791 |  |  |  | 100 |  |  |  | 218,793,249 |  |  |  | 28,050,417 |  |  |  | 100 |
SCHEDULE OF SEGMENT’S MEASURE OF PROFIT OR LOSS | The CODM regularly receives and reviews the following expense categories, which are included in the segment’s measure of profit or loss. SCHEDULE OF SEGMENT’S MEASURE OF PROFIT OR LOSS
|  |  | 2023 |  |  | 2024 |  |  | 2025 |  |  | 2025 |
|  | For the Years Ended December 31, |
|  | 2023 |  |  | 2024 |  |  | 2025 |  |  | 2025 |
|  | HK$ |  |  | HK$ |  |  | HK$ |  |  | US$ (Note 2(e)) |
Revenues – IT related services |  |  | 141,372,358 |  |  |  | 181,830,126 |  |  |  | 251,216,649 |  |  |  | 32,207,262 |
Cost of revenues |  |  | (121,462,858 | ) |  |  | (156,575,791 | ) |  |  | (218,793,249 | ) |  |  | (28,050,417 | )
Gross profit |  |  | 19,909,500 |  |  |  | 25,254,335 |  |  |  | 32,423,400 |  |  |  | 4,156,845 |
Operating expenses: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Selling and marketing expenses |  |  | (1,024,598 | ) |  |  | (2,776,713 | ) |  |  | (31,627,720 | ) |  |  | (2,444,836 | )
General and administrative expenses |  |  | (4,989,693 | ) |  |  | (8,527,081 | ) |  |  | (24,332,020 | ) |  |  | (3,119,489 | )
Total operating expenses |  |  | (6,014,291 | ) |  |  | (11,303,794 | ) |  |  | (55,959,740 | ) |  |  | (7,174,325 | )
Operating income / (loss) |  |  | 13,895,209 |  |  |  | 13,950,541 |  |  |  | (23,536,340 | ) |  |  | (3,017,480 | )
SCHEDULE OF CUSTOMERS BY GEOGRAPHIC AREA | The following table presents revenues from external customers by geographic area for the years ended December 31, 2024, and 2025: SCHEDULE OF CUSTOMERS BY GEOGRAPHIC AREA
|  | For the Years Ended December 31, |
|  | 2023 |  |  | 2024 |  |  | 2025 |
|  | HK$ |  |  |  | % |  |  | HK$ |  |  | % |  |  | HK$ |  |  | US$ (Note 2(e)) |  |  | % |
Hong Kong |  |  | 128,519,292 |  |  |  | 90.9 |  |  |  | 144,495,457 |  |  |  | 79.5 |  |  |  | 225,302,675 |  |  |  | 28,884,958 |  |  |  | 89.7 |
Singapore |  |  | 10,090,715 |  |  |  | 7.1 |  |  |  | 33,751,584 |  |  |  | 18.5 |  |  |  | 21,777,817 |  |  |  | 2,792,028 |  |  |  | 8.7 |
Others, including Philippines, Macau, Japan, Malaysia and Indonesia |  |  | 2,762,351 |  |  |  | 2.0 |  |  |  | 3,583,085 |  |  |  | 2.0 |  |  |  | 4,136,156 |  |  |  | 530,276 |  |  |  | 1.6 |
|  |  | 141,372,358 |  |  |  | 100 |  |  |  | 181,830,126 |  |  |  | 100 |  |  |  | 251,216,649 |  |  |  | 32,207,262 |  |  |  | 100 |

X
- Definition Schedule of costs of revenues in absolute amounts and percentages of total revenues. + References No definition available. + Details
Name: | CHOW_ScheduleOfCostsOfRevenuesInAbsoluteAmountsAndPercentagesOfTotalRevenues
Namespace Prefix: | CHOW_
Data Type: | dtr-types:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- Definition Schedule Of Deferred Revenue Contract Liabilities [Table Text Block] + References No definition available. + Details
Name: | CHOW_ScheduleOfDeferredRevenueContractLiabilitiesTableTextBlock
Namespace Prefix: | CHOW_
Data Type: | dtr-types:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- Definition Schedule of Estimated Useful Lives for Major Asset Categories of Intangible Assets Net [Tablet Text Block] + References No definition available. + Details
Name: | CHOW_ScheduleOfEstimatedUsefulLivesForMajorAssetCategoriesOfIntangibleAssetsNetTabletTextBlock
Namespace Prefix: | CHOW_
Data Type: | dtr-types:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- Definition Schedule of Estimated Useful Lives for Major Asset Categories Property and Equipment Net [Tablet Text Block] + References No definition available. + Details
Name: | CHOW_ScheduleOfEstimatedUsefulLivesForMajorAssetCategoriesPropertyAndEquipmentNetTabletTextBlock
Namespace Prefix: | CHOW_
Data Type: | dtr-types:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- Definition Schedule of Unbilled Receivables (Contract Assets) [Table Text Block]. + References No definition available. + Details
Name: | CHOW_ScheduleOfUnbilledReceivablesContractAssetsTableTextBlock
Namespace Prefix: | CHOW_
Data Type: | dtr-types:textBlockItemType
Balance Type: | na
Period Type: | duration

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

X
- Definition Tabular disclosure of disaggregation of revenue into categories depicting how nature, amount, timing, and uncertainty of revenue and cash flows are affected by economic factor. + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Topic 606 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 5 -Publisher FASB -URI https://asc.fasb.org/1943274/2147479806/606-10-50-5 + Details
Name: | us-gaap_DisaggregationOfRevenueTableTextBlock
Namespace Prefix: | us-gaap_
Data Type: | dtr-types:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- Definition Tabular disclosure of revenue from external customers by geographic areas attributed to the entity's country of domicile and to foreign countries from which the entity derives revenue. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Topic 280 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 41 -Subparagraph (a) -Publisher FASB -URI https://asc.fasb.org/1943274/2147482810/280-10-50-41 + Details
Name: | us-gaap_RevenueFromExternalCustomersByGeographicAreasTableTextBlock
Namespace Prefix: | us-gaap_
Data Type: | dtr-types:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- Definition Tabular disclosure of revenue by reporting categories or types of financial instruments, including derivatives but excluding dividends and interests, from trading for own account by broker dealers. + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Topic 940 -SubTopic 320 -Name Accounting Standards Codification -Section 50 -Paragraph 1 -Publisher FASB -URI https://asc.fasb.org/1943274/2147479048/940-320-50-1 + Details
Name: | us-gaap_ScheduleOfPrincipalTransactionsRevenueTextBlock
Namespace Prefix: | us-gaap_
Data Type: | dtr-types:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- Definition Tabular disclosure of the profit or loss and total assets for each reportable segment. An entity discloses certain information on each reportable segment if the amounts (a) are included in the measure of segment profit or loss reviewed by the chief operating decision maker or (b) are otherwise regularly provided to the chief operating decision maker, even if not included in that measure of segment profit or loss. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Name Accounting Standards Codification -Topic 280 -SubTopic 10 -Section 50 -Paragraph 25 -Publisher FASB -URI https://asc.fasb.org/1943274/2147482810/280-10-50-25 Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef -Name Accounting Standards Codification -Topic 280 -SubTopic 10 -Section 50 -Paragraph 22 -Publisher FASB -URI https://asc.fasb.org/1943274/2147482810/280-10-50-22 Reference 3: http://fasb.org/us-gaap/role/ref/legacyRef -Name Accounting Standards Codification -Topic 280 -SubTopic 10 -Section 50 -Paragraph 30 -Publisher FASB -URI https://asc.fasb.org/1943274/2147482810/280-10-50-30 + Details
Name: | us-gaap_ScheduleOfSegmentReportingInformationBySegmentTextBlock
Namespace Prefix: | us-gaap_
Data Type: | dtr-types:textBlockItemType
Balance Type: | na
Period Type: | duration