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Disaggregation of Revenue | 6 Months Ended
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Jun. 30, 2025
Disaggregation of Revenue [Abstract] |
DISAGGREGATION OF REVENUE | 12. Disaggregation of Revenue The following table disaggregates revenue by type of services for the six-month periods ended June 30, 2024 and 2025. All service provided are recognized at a point in time.
|  | For the six-month periods ended June 30, |
|  | 2024 |  |  | 2025 |  |  | 2025 |
|  | HK$ |  |  | HK$ |  |  | US$ |
Integrated IPO financial printing services |  |  | 16,959,904 |  |  |  | 24,608,775 |  |  |  | 3,134,916 |
Non-IPO financial printing services: |  |  |  |  |  |  |  |  |  |  |  |
Annual reports |  |  | 26,673,477 |  |  |  | 19,624,841 |  |  |  | 2,500,012 |
Circulars |  |  | 5,254,849 |  |  |  | 4,462,793 |  |  |  | 568,516 |
Others |  |  | 9,074,238 |  |  |  | 10,061,612 |  |  |  | 1,281,750 |
Total non-IPO services |  |  | 41,002,564 |  |  |  | 34,149,246 |  |  |  | 4,350,278 |
Total |  |  | 57,962,468 |  |  |  | 58,758,021 |  |  |  | 7,485,194 |
The following table sets forth a breakdown of revenue, cost of revenue and gross profit margin by major categories for the six-month periods ended June 30, 2024 and 2025, respectively:
|  | For the six-month periods ended June 30, 2024 |
|  | Revenue |  |  | Cost of revenue |  |  | Gross profit |  |  | Gross profit margin |
|  | HK$ |  |  | HK$ |  |  | HK$ |  |  | % |
Revenue from Integrated IPO financial printing services |  |  | 16,959,904 |  |  |  | 4,794,229 |  |  |  | 12,165,675 |  |  |  | 70.7 | %
Revenue from non-IPO financial printing services |  |  | 41,002,564 |  |  |  | 24,855,558 |  |  |  | 16,147,006 |  |  |  | 39.4 | %
Total |  |  | 57,962,468 |  |  |  | 29,649,787 |  |  |  | 28,312,681 |  |  |  | 48.8 | %
|  | For the six-month periods ended June 30, 2025 |
|  | Revenue |  |  | Cost of revenue |  |  | Gross profit |  |  | Gross profit |  |  | Gross profit margin |
|  | HK$ |  |  | HK$ |  |  | HK$ |  |  | US$ |  |  | % |
Revenue from Integrated IPO financial printing services |  |  | 24,608,775 |  |  |  | 10,448,296 |  |  |  | 14,160,479 |  |  |  | 1,803,906 |  |  |  | 57.5 | %
Revenue from non-IPO financial printing services |  |  | 34,149,246 |  |  |  | 20,739,721 |  |  |  | 13,409,525 |  |  |  | 1,708,241 |  |  |  | 39.3 | %
Total |  |  | 58,758,021 |  |  |  | 31,188,017 |  |  |  | 27,570,004 |  |  |  | 3,512,147 |  |  |  | 46.9 | %

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