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CONCENTRATION OF RISKS (Tables)
 12 Months Ended
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%