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Consolidated Statement of Profit or Loss | 12 Months Ended
--- | ---
Dec. 31, 2024 USD ($) $ / shares | Dec. 31, 2024 HKD ($) $ / shares | Dec. 31, 2023 HKD ($) $ / shares | Dec. 31, 2022 HKD ($) $ / shares
Profit or loss [abstract] |  |  |  |
Revenue | $ 64,880,911 | $ 503,975,453 | $ 532,286,102 | $ 456,688,173
Other income and gains | 331,569 | 2,575,532 | 1,191,524 | 14,298,873
Raw materials and consumables used | (20,973,950) | (162,919,358) | (173,923,946) | (161,065,896)
Depreciation of property, plant and equipment | (4,382,102) | (34,038,855) | (35,795,951) | (28,240,965)
Amortisation of right of use asset | (5,736,843) | (44,562,079) | (48,467,296) | (40,333,356)
Staff costs | (21,831,082) | (169,577,298) | (177,874,361) | (129,820,119)
Utilities expenses | (2,463,179) | (19,133,238) | (19,896,742) | (15,377,862)
Impairment loss in respect of assets held for sale |  |  | (23,545,499) |
Impairment of property, plant and equipment | (585,679) | (4,549,381) |  |
Impairment of right-of-use asset | (645,375) | (5,013,080) |  |
Gain on disposal of subsidiaries | 7,554,144 | 58,678,325 |  |
Other expenses | (10,251,566) | (79,631,075) | (72,312,851) | (50,757,421)
Finance costs | (1,311,945) | (10,190,795) | (11,449,103) | (7,601,725)
Profit/(loss) before tax | 4,584,903 | 35,614,151 | (29,788,123) | 37,789,702
Income tax expense | (349,358) | (2,713,707) | (7,657,988) | (4,380,349)
Profit/(loss) for the year | $ 4,235,545 | $ 32,900,444 | $ (37,446,111) | $ 33,409,353
Earnings per share |  |  |  |
Basic | (per share) | $ 0.33 | $ 2.56 | $ (3,745.00) | $ 3,340.00
Diluted | (per share) | $ 0.33 | $ 2.56 | $ (3,745.00) | $ 3,340.00

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