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v3.25.3

Segment Information (Tables) | 6 Months Ended
--- | ---
Jun. 30, 2025
Segment Information [Abstract] |
Schedule of Non-Current Assets per Geographical Segment | Non-current assets per geographical segment
|  | As of December 31, 2024 |  |  | As of June 30, 2025 |
|  | HK$ |  |  | % |  |  | HK$ |  |  | US$ |  |  | % |
Hong Kong |  |  | 9,653,379 |  |  |  | 66 | % |  |  | 27,937,958 |  |  |  | 3,559,023 |  |  |  | 87 | %
PRC |  |  | 4,952,295 |  |  |  | 34 | % |  |  | 4,270,935 |  |  |  | 544,075 |  |  |  | 13 | %
Total |  |  | 14,605,674 |  |  |  | 100 | % |  |  | 32,208,893 |  |  |  | 4,103,098 |  |  |  | 100 | %
Schedule of Financial Performance Measures of the Operation | Key financial performance measures of the segments are as follows:
|  | For the six-month periods ended June 30, |
|  | 2024 |  |  | 2025 |  |  | 2025 |
|  | HK$ |  |  | HK$ |  |  | US$ |
Revenue |  |  | 57,962,468 |  |  |  | 58,758,021 |  |  |  | 7,485,194 |
Cost of revenue |  |  |  |  |  |  |  |  |  |  |  |
– external |  |  | (27,848,993 | ) |  |  | (29,215,017 | ) |  |  | (3,721,706 | )
– related party |  |  | (1,800,794 | ) |  |  | (1,973,000 | ) |  |  | (251,341 | )
Total cost of revenue |  |  | (29,649,787 | ) |  |  | (31,188,017 | ) |  |  | (3,973,047 | )
Gross profit |  |  | 28,312,681 |  |  |  | 27,570,004 |  |  |  | 3,512,147 |
Selling and marketing expenses |  |  | (10,956,461 | ) |  |  | (7,707,614 | ) |  |  | (981,873 | )
General and administrative expenses |  |  | (11,299,210 | ) |  |  | (10,386,087 | ) |  |  | (1,323,084 | )
Income from operations |  |  | 6,057,010 |  |  |  | 9,476,303 |  |  |  | 1,207,190 |
Other income, net |  |  |  |  |  |  |  |  |  |  |  |
Bank interest income |  |  | 13,756 |  |  |  | 8,122 |  |  |  | 1,035 |
Interest expense |  |  | (190,313 | ) |  |  | (130,633 | ) |  |  | (16,641 | )
Administrative service fee |  |  |  |  |  |  |  |  |  |  |  |
– external |  |  | — |  |  |  | 18,000 |  |  |  | 2,293 |
– related parties |  |  | 198,000 |  |  |  | 142,000 |  |  |  | 18,089 |
Other income |  |  | 45,664 |  |  |  | 149,432 |  |  |  | 19,035 |
Total other income, net |  |  | 67,107 |  |  |  | 186,921 |  |  |  | 23,811 |
Income before income tax expenses |  |  | 6,124,117 |  |  |  | 9,663,224 |  |  |  | 1,231,001 |
Income tax expenses |  |  | (1,217,295 | ) |  |  | (1,629,316 | ) |  |  | (207,560 | )
Net income |  |  | 4,906,822 |  |  |  | 8,033,908 |  |  |  | 1,023,441 |
Schedule of Financial Performance Measures of the Balance Sheet |
|  | As of December 31, |  |  | As of June 30, |
|  | 2024 |  |  | 2025 |  |  | 2025 |
|  | HK$ |  |  | HK$ |  |  | US$ |
Total assets |  |  | 57,047,028 |  |  |  | 80,042,771 |  |  |  | 10,196,663 |
Total liabilities |  |  | (47,143,875 | ) |  |  | (62,025,824 | ) |  |  | (7,901,479 | )
Net assets |  |  | 9,903,153 |  |  |  | 18,016,947 |  |  |  | 2,295,184 |

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