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EARNINGS / (LOSS) PER SHARE (Tables)

12 Months Ended

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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- References

No definition available.

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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

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