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Cash flows information | 12 Months Ended
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Dec. 31, 2024
Cash flows information |
| 33. | Cash flows information
Schedule of cash flows information
|  | Loan from related companies |  |  | Lease liabilities |  |  | Bank loans |
|  | (Note 22) |  |  | (Note 23) |  |  | (Note 25) |
|  | HK$ |  |  | HK$ |  |  | HK$ |
January 1, 2023 |  |  | 67,824,001 |  |  |  | 108,106,000 |  |  |  | 86,243,557 |
Changes from financing cash flows |  |  |  |  |  |  |  |  |  |  |  |
Payment of bank loan |  |  | - |  |  |  | - |  |  |  | (8,489,298 | )
Interest paid for bank loan |  |  | - |  |  |  | - |  |  |  | (2,863,104 | )
Payment from loan from related companies |  |  | (13,950,673 | ) |  |  | - |  |  |  | - |
Interest paid for loan from related companies |  |  | (2,285,985 | ) |  |  | - |  |  |  | - |
Payment of principal portion of lease liabilities |  |  | - |  |  |  | (47,679,212 | ) |  |  | - |
Payment of interest portion of lease liabilities |  |  | - |  |  |  | (6,300,014 | ) |  |  | - |
Total changes from financing cash flows |  |  | (16,236,658 | ) |  |  | (53,979,226 | ) |  |  | (11,352,402 | )
Other changes |  |  |  |  |  |  |  |  |  |  |  |
Increase in lease liabilities from entering into new lease (Note 13) |  |  | - |  |  |  | 40,840,565 |  |  |  | - |
Increase in lease liabilities from modification (Note 13) |  |  | - |  |  |  | 3,010,450 |  |  |  | - |
Interest on lease liabilities (Note 7) |  |  | - |  |  |  | 6,300,014 |  |  |  | - |
Exchange difference |  |  | - |  |  |  | (181 | ) |  |  | - |
Interest on bank loan (Note 7) |  |  | - |  |  |  | - |  |  |  | 2,863,104 |
Interest on loan from related companies (Note 7) |  |  | 2,285,985 |  |  |  | - |  |  |  | - |
Transfer to liabilities classified as held for sale |  |  | - |  |  |  | (27,294,255 | ) |  |  | - |
Total other changes |  |  | 2,285,985 |  |  |  | 22,856,593 |  |  |  | 2,863,104 |
December 31, 2023 |  |  | 53,873,328 |  |  |  | 76,983,367 |  |  |  | 77,754,259 |
MasterBeef Group and its subsidiaries Notes to the Consolidated Financial Statements (Continued) December 31, 2024, 2023 and 2022
| 33. | Cash flows information (continued)
|  | Loan from related companies |  |  | Lease liabilities |  |  | Bank loans |
|  | (Note 22) |  |  | (Note 23) |  |  | (Note 25) |
|  | HK$ |  |  | HK$ |  |  | HK$ |
Changes from financing cash flows |  |  |  |  |  |  |  |  |  |  |  |
Payment of bank loan |  |  | - |  |  |  | - |  |  |  | (7,569,370 | )
Interest paid for bank loan |  |  | - |  |  |  | - |  |  |  | (2,645,713 | )
Payment from loan from related companies |  |  | (10,190,497 | ) |  |  | - |  |  |  | - |
Interest paid for loan from related companies |  |  | (1,950,246 | ) |  |  | - |  |  |  | - |
Payment of principal portion of lease liabilities |  |  | - |  |  |  | (48,883,789 | ) |  |  | - |
Payment of interest portion of lease liabilities |  |  | - |  |  |  | (5,594,836 | ) |  |  | - |
Total changes from financing cash flows |  |  | (12,140,743 | ) |  |  | (54,478,625 | ) |  |  | (10,215,083 | )
Other changes |  |  |  |  |  |  |  |  |  |  |  |
Increase in lease liabilities from entering into new lease (Note 13) |  |  | - |  |  |  | 26,786,998 |  |  |  | - |
Increase in lease liabilities from modification (Note 13) |  |  | - |  |  |  | 16,222,827 |  |  |  | - |
Interest on lease liabilities (Note 7) |  |  | - |  |  |  | 5,594,836 |  |  |  | - |
Written back on disposal |  |  | - |  |  |  | 3,307,941 |  |  |  | - |
Exchange difference |  |  | - |  |  |  | (306 | ) |  |  | - |
Interest on bank loan (Note 7) |  |  | - |  |  |  | - |  |  |  | 2,645,713 |
Interest on loan from related companies (Note 7) |  |  | 1,950,246 |  |  |  | - |  |  |  | - |
Total other changes |  |  | 1,950,246 |  |  |  | 51,912,296 |  |  |  | 2,645,713 |
December 31, 2024 |  |  | 43,682,831 |  |  |  | 74,417,038 |  |  |  | 70,184,889 |
December 31, 2024 (US$) |  |  | 5,623,651 |  |  |  | 9,580,318 |  |  |  | 9,035,479 |
MasterBeef Group and its subsidiaries Notes to the Consolidated Financial Statements (Continued) December 31, 2024, 2023 and 2022

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