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v3.25.1

Income tax (Tables) | 12 Months Ended
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Dec. 31, 2024
Notes and other explanatory information [abstract] |
Schedule of income tax | Details of income tax are as follows:- Schedule of income tax
|  | 2024 |  |  | 2024 |  |  | 2023 |  |  | 2022 |
|  | US$ |  |  | HK$ |  |  | HK$ |  |  | HK$ |
Current tax – Hong Kong |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
- current year provision |  |  | 968,491 |  |  |  | 7,522,946 |  |  |  | 6,407,506 |  |  |  | 6,113,619 |
- prior year (over)/under provision |  |  | (1,278 | ) |  |  | (9,923 | ) |  |  | (1,049 | ) |  |  | 48,364 |
Current tax – Taiwan |  |  | 743 |  |  |  | 5,775 |  |  |  | - |  |  |  | 29,431 |
Total current tax |  |  | 967,956 |  |  |  | 7,518,798 |  |  |  | 6,406,457 |  |  |  | 6,191,414 |
Deferred tax (Note 14) |  |  | (618,598 | ) |  |  | (4,805,091 | ) |  |  | 1,251,531 |  |  |  | (1,811,065 | )
Total tax expenses for the year |  |  | 349,358 |  |  |  | 2,713,707 |  |  |  | 7,657,988 |  |  |  | 4,380,349 |
Schedule of income tax expense at the effective tax rates | A reconciliation of the tax expense applicable to profit/(loss) before tax at the statutory rates for the jurisdictions or countries in which the Group and the majority of its subsidiaries are domiciled to the tax expense at the effective tax rates is as follows:- Schedule of income tax expense at the effective tax rates
|  | 2024 |  |  | 2024 |  |  | 2023 |  |  | 2022 |
|  | US$ |  |  | HK$ |  |  | HK$ |  |  | HK$ |
Profit/(loss) before tax |  |  | 4,584,903 |  |  |  | 35,614,151 |  |  |  | (29,788,123 | ) |  |  | 37,789,702 |
Tax at applicable rate |  |  | 742,371 |  |  |  | 5,766,512 |  |  |  | (5,018,726 | ) |  |  | 6,126,766 |
Income not subject to tax |  |  | (1,434,439 | ) |  |  | (11,142,285 | ) |  |  | (177,009 | ) |  |  | (2,082,326 | )
Non-deductible expenses |  |  | 323,638 |  |  |  | 2,513,924 |  |  |  | 4,613,617 |  |  |  | 316,177 |
Income tax exemption and rebate |  |  | (1,351 | ) |  |  | (10,500 | ) |  |  | (30,000 | ) |  |  | (42,000 | )
Tax effect of deductible temporary differences not recognized |  |  | 171,424 |  |  |  | 1,331,573 |  |  |  | 4,213,670 |  |  |  | 512,372 |
Utilisation of previously unrecognised tax losses |  |  | (50,855 | ) |  |  | (395,030 | ) |  |  | (1,052,220 | ) |  |  | (936,952 | )
(Over)/ under provision for previous year |  |  | (1,278 | ) |  |  | (9,923 | ) |  |  | (1,049 | ) |  |  | 48,364 |
Difference in tax rate in different countries |  |  | 743 |  |  |  | 5,775 |  |  |  | - |  |  |  | 5,176 |
Tax losses not recognised |  |  | 599,105 |  |  |  | 4,653,661 |  |  |  | 5,146,140 |  |  |  | 431,755 |
Others |  |  | - |  |  |  | - |  |  |  | (36,435 | ) |  |  | 1,017 |
Tax charge at the group’s effective rate |  |  | 349,358 |  |  |  | 2,713,707 |  |  |  | 7,657,988 |  |  |  | 4,380,349 |

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