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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

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