XML 40 R31.htm IDEA: XBRL DOCUMENT
v3.25.3

Accounts Receivable, Net (Tables) | 6 Months Ended
--- | ---
Jun. 30, 2025
Accounts Receivable, Net [Abstract] |
Schedule of Accounts Receivable, Net | Accounts receivable, net is comprised of the following:
|  | As of December 31, |  |  | As of June 30, |
|  | 2024 |  |  | 2025 |  |  | 2025 |
|  | HK$ |  |  | HK$ |  |  | US$ |
Accounts receivable |  |  | 25,125,372 |  |  |  | 32,563,122 |  |  |  | 4,148,221 |
Allowance for expected credit losses |  |  | (6,263,876 | ) |  |  | (6,709,706 | ) |  |  | (854,750 | )
Total |  |  | 18,861,496 |  |  |  | 25,853,416 |  |  |  | 3,293,471 |
Schedule of Allowance for Expected Credit Losses | Movement of allowance for expected credit losses consists of the following:
|  | As of December 31, |  |  | As of June 30, |
|  | 2024 |  |  | 2025 |  |  | 2025 |
|  | HK$ |  |  | HK$ |  |  | US$ |
Beginning balance |  |  | 5,066,546 |  |  |  | 6,263,876 |  |  |  | 797,956 |
Addition |  |  | 1,197,330 |  |  |  | 445,830 |  |  |  | 56,794 |
Ending balance |  |  | 6,263,876 |  |  |  | 6,709,706 |  |  |  | 854,750 |

X
- Definition Tabular disclosure of allowance for credit loss on accounts receivable. + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Topic 326 -SubTopic 20 -Name Accounting Standards Codification -Section 50 -Paragraph 13 -Publisher FASB -URI https://asc.fasb.org/1943274/2147479319/326-20-50-13 + Details
Name: | us-gaap_AccountsReceivableAllowanceForCreditLossTableTextBlock
Namespace Prefix: | us-gaap_
Data Type: | dtr-types:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- References No definition available. + Details
Name: | us-gaap_ReceivablesAbstract
Namespace Prefix: | us-gaap_
Data Type: | xbrli:stringItemType
Balance Type: | na
Period Type: | duration

X
- Definition Tabular disclosure of the various types of trade accounts and notes receivable and for each the gross carrying value, allowance, and net carrying value as of the balance sheet date. Presentation is categorized by current, noncurrent and unclassified receivables. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Topic 210 -SubTopic 10 -Name Accounting Standards Codification -Section S99 -Paragraph 1 -Subparagraph (SX 210.5-02(4)) -Publisher FASB -URI https://asc.fasb.org/1943274/2147480566/210-10-S99-1 Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef -Topic 210 -SubTopic 10 -Name Accounting Standards Codification -Section S99 -Paragraph 1 -Subparagraph (SX 210.5-02(3)) -Publisher FASB -URI https://asc.fasb.org/1943274/2147480566/210-10-S99-1 + Details
Name: | us-gaap_ScheduleOfAccountsNotesLoansAndFinancingReceivableTextBlock
Namespace Prefix: | us-gaap_
Data Type: | dtr-types:textBlockItemType
Balance Type: | na
Period Type: | duration