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Condensed Financial Information of the Parent Company | 6 Months Ended
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Jun. 30, 2025
Condensed Financial Information of the Parent Company [Abstract] |
CONDENSED FINANCIAL INFORMATION OF THE PARENT COMPANY | 20. CONDENSED FINANCIAL INFORMATION OF THE PARENT COMPANY The following presents condensed parent-company-only financial information of Cre8 Enterprise Limited. Condensed balance sheets
|  | As of December 31, |  |  | As of June 30, |
|  | 2024 |  |  | 2025 |  |  | 2025 |
|  | HK$ |  |  | HK$ |  |  | US$ |
ASSETS |  |  |  |  |  |  |  |  |
Current assets |  |  |  |  |  |  |  |  |
Cash and cash equivalents |  |  | 90,107 |  |  |  | 89,476 |  |  |  | 11,398 |
Total current assets |  |  | 90,107 |  |  |  | 89,476 |  |  |  | 11,398 |
Non-current assets |  |  |  |  |  |  |  |  |  |  |  |
Investment in a subsidiary |  |  | 8 |  |  |  | 8 |  |  |  | 1 |
Total non-current assets |  |  | 8 |  |  |  | 8 |  |  |  | 1 |
TOTAL ASSETS |  |  | 90,115 |  |  |  | 89,484 |  |  |  | 11,399 |
LIABILITIES AND SHAREHOLDERS’ DEFICIT |  |  |  |  |  |  |  |  |  |  |  |
Current liabilities |  |  |  |  |  |  |  |  |  |  |  |
Amount due to a fellow subsidiary |  |  | 373,429 |  |  |  | 398,645 |  |  |  | 51,166 |
Total current liabilities and total liabilities |  |  | 373,429 |  |  |  | 398,645 |  |  |  | 51,166 |
SHAREHOLDERS’ DEFICIT |  |  |  |  |  |  |  |  |  |  |  |
Class A ordinary shares, no par value per share, 324,000,000 shares authorized, and 18,000,000 shares issued and outstanding as of December 31, 2024 and June 30, 2025* |  |  | — |  |  |  | — |  |  |  | — |
Class B ordinary shares, no par value per share, 36,000,000 shares authorized, and 4,500,000 shares issued and outstanding as of December 31, 2024 and June 30, 2025* |  |  | — |  |  |  | — |  |  |  | — |
Additional paid-in capital |  |  | 31,196 |  |  |  | 31,196 |  |  |  | 4,016 |
Accumulated other comprehensive losses |  |  | (314,510 | ) |  |  | (340,357 | ) |  |  | (43,783 | )
Total shareholders’ deficit |  |  | (283,314 | ) |  |  | (309,161 | ) |  |  | (39,767 | )
TOTAL LIABILITIES AND SHAREHOLDERS’ DEFICIT |  |  | 90,115 |  |  |  | 89,484 |  |  |  | 11,399 |
* | Retrospectively restated for effect of share recapitalization (Note 1)
Condensed statements of loss
|  | For the six-month periods ended June 30, |
|  | 2024 |  |  | 2025 |  |  | 2025 |
|  | HK$ |  |  | HK$ |  |  | US$ |
Operating expenses: |  |  |  |  |  |  |  |  |
General and administrative expenses |  |  | (138,030 | ) |  |  | (25,847 | ) |  |  | (3,293 | )
Total operating expenses |  |  | (138,030 | ) |  |  | (25,847 | ) |  |  | (3,293 | )
Loss before income taxes |  |  | (138,030 | ) |  |  | (25,847 | ) |  |  | (3,293 | )
Income tax expense |  |  | — |  |  |  | — |  |  |  | — |
Net loss |  |  | (138,030 | ) |  |  | (25,847 | ) |  |  | (3,293 | )
Condensed statements of cash flows
|  | For the six-month periods ended June 30, |
|  | 2024 |  |  | 2025 |  |  | 2025 |
|  | HK$ |  |  | HK$ |  |  | US$ |
Cash flows from operating activities |  |  |  |  |  |  |  |  |
Net loss |  |  | (138,030 | ) |  |  | (25,847 | ) |  |  | (3,293 | )
Change in operating assets and liabilities: |  |  | — |  |  |  | — |  |  |  | — |
Net cash used in operating activities |  |  | (138,030 | ) |  |  | (25,847 | ) |  |  | (3,293 | )
Cash flows from investing activities |  |  |  |  |  |  |  |  |  |  |  |
Investment in a subsidiary |  |  | — |  |  |  | — |  |  |  | — |
Net cash used in investing activities |  |  | — |  |  |  | — |  |  |  | — |
Cash flows from financing activities |  |  |  |  |  |  |  |  |  |  |  |
Advance from a subsidiary |  |  | 138,030 |  |  |  | 25,216 |  |  |  | 3,091 |
Subscription received from shareholders |  |  | — |  |  |  | — |  |  |  | — |
Net cash generated from financing activities |  |  | 138,030 |  |  |  | 25,216 |  |  |  | 3,091 |
Net change in cash and cash equivalents |  |  | — |  |  |  | (631 | ) |  |  | (202 | )
Cash and cash equivalents at the beginning of the period |  |  | — |  |  |  | 90,107 |  |  |  | 11,600 |
Cash and cash equivalents at the end of the period |  |  | — |  |  |  | 89,476 |  |  |  | 11,398 |
(i) Basis of Preparation The Company was incorporated under the laws of the BVI as a limited company on December 4, 2023 and as a holding company. In the condensed parent company only financial statements, the Company’s investment in subsidiary stated at cost of acquisition in Cre8 Incorporation Limited. Those condensed parent company only consolidated financial statements should be read in connection with the consolidated financial statements and notes hereto. (ii) Restricted net assets Schedule I of Rule 5-04 of Regulation S-X requires the condensed financial information of registrant shall be filed when the restricted net assets of consolidated subsidiaries exceed 25 percent of consolidated net assets as of the end of the most recently completed fiscal year. For purposes of the above test, restricted net assets of consolidated subsidiaries shall mean that amount of the registrant’s proportionate share of net assets of consolidated subsidiaries (after intercompany eliminations) which as of the end of the most recent fiscal year may not be transferred to the parent company by subsidiaries in the form of loans, advances or cash dividends without the consent of a third party (i.e., lender, regulatory agency, foreign government, etc.). The condensed parent company only consolidated financial statements have to be prepared in accordance with Rule 12-04, Schedule I of Regulation S-X if the restricted net assets of the subsidiaries of Cre8 Enterprise Limited exceed 25% of the consolidated net assets of Cre8 Enterprise Limited. The Company generates revenues from its wholly owned subsidiary in the Hong Kong. The ability of Cre8 (Greater China) Limited in the Hong Kong to pay dividends is not restricted. In this connection, the restricted net assets of the subsidiaries of Cre8 Enterprise Limited do not exceed 25% of the consolidated net assets of Cre8 Enterprise Limited and accordingly the above condensed parent company only financial information of Cre8 Enterprise Limited is presented for supplementary reference. As of December 31, 2024 and June 30, 2025, there were no material contingencies, significant provisions of long-term obligations, mandatory dividend or redemption requirements of redeemable stock or guarantees of the Company, except for those that have been separately disclosed in the consolidated financial statements, if any.

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- Definition The entire disclosure for condensed financial information, including the financial position, cash flows, and the results of operations of the registrant (parent company) as of the same dates or for the same periods for which audited consolidated financial statements are being presented. Alternatively, the details of this disclosure can be reported by the specific parent company taxonomy elements, indicating the appropriate date and period contexts in an instance document. + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Topic 942 -SubTopic 235 -Name Accounting Standards Codification -Section S99 -Paragraph 2 -Publisher FASB -URI https://asc.fasb.org/1943274/2147477314/942-235-S99-2 Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Topic 235 -SubTopic 10 -Name Accounting Standards Codification -Section S50 -Paragraph 4 -Publisher FASB -URI https://asc.fasb.org/1943274/2147480738/235-10-S50-4 Reference 3: http://www.xbrl.org/2003/role/disclosureRef -Topic 235 -SubTopic 10 -Name Accounting Standards Codification -Section S99 -Paragraph 3 -Subparagraph (SX 210.12-04(a)) -Publisher FASB -URI https://asc.fasb.org/1943274/2147480678/235-10-S99-3 Reference 4: http://www.xbrl.org/2003/role/recommendedDisclosureRef -Topic 810 -SubTopic 10 -Name Accounting Standards Codification -Section 45 -Paragraph 11 -Publisher FASB -URI https://asc.fasb.org/1943274/2147481231/810-10-45-11 + Details
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