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Right-of-Use Assets and Lease Liabilities (Tables) | 6 Months Ended
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Jun. 30, 2025
Right-of-Use Assets and Lease Liabilities [Abstract] |
Schedule of Operating Leases | Supplemental balance sheet information related to operating leases are as follows:
|  | As of December 31, |  |  | As of June 30, |
|  | 2024 |  |  | 2025 |  |  | 2025 |
|  | HK$ |  |  | HK$ |  |  | US$ |
Operating lease right-of-use assets |  |  |  |  |  |  |  |  |  |  |  |
Office premises |  |  | 5,166,836 |  |  |  | 23,553,935 |  |  |  | 3,000,539 |
Printing machines |  |  | 1,309,309 |  |  |  | 1,130,187 |  |  |  | 143,975 |
Operating lease right-of-use assets |  |  | 6,476,145 |  |  |  | 24,684,122 |  |  |  | 3,144,514 |
Current operating lease obligation |  |  |  |  |  |  |  |  |  |  |  |
Office premises |  |  | 2,473,161 |  |  |  | 9,238,458 |  |  |  | 1,176,889 |
Printing machines |  |  | 363,182 |  |  |  | 368,244 |  |  |  | 46,910 |
Total current operating lease obligation |  |  | 2,836,343 |  |  |  | 9,606,702 |  |  |  | 1,223,799 |
Non-current operating lease obligation |  |  |  |  |  |  |  |  |  |  |  |
Office premises |  |  | 2,693,675 |  |  |  | 14,315,477 |  |  |  | 1,823,651 |
Printing machines |  |  | 946,127 |  |  |  | 761,943 |  |  |  | 97,064 |
Total non-current operating lease obligation |  |  | 3,639,802 |  |  |  | 15,077,420 |  |  |  | 1,920,715 |
Total operating lease obligation |  |  | 6,476,145 |  |  |  | 24,684,122 |  |  |  | 3,144,514 |
Other supplemental information about the Company’s operating lease as of December 31, 2024 and June 30, 2025:
|  | As of December 31, 2024 |  |  | As of June 30, 2025 |
Weighted average discount rate |  |  | 4.56 | % |  |  | 3.20 | %
Weighted average remaining lease term (years) |  |  | 2.48 |  |  |  | 2.53 |
Schedule of Undiscounted Future Minimum Lease Payment | The undiscounted future minimum lease payment schedule are as follows:
|  | As of June 30, 2025 |
For the six-month periods ended June 30, |  | HK$ |  |  | US$ |
2026 |  |  | 10,229,323 |  |  |  | 1,303,115 |
2027 |  |  | 10,222,123 |  |  |  | 1,302,198 |
2028 |  |  | 5,144,522 |  |  |  | 655,361 |
2029 |  |  | 52,920 |  |  |  | 6,741 |
2030 |  |  | 12,240 |  |  |  | 1,559 |
Total minimum lease payments |  |  | 25,661,128 |  |  |  | 3,268,974 |
Less: imputed interest component |  |  | (977,006 | ) |  |  | (124,460 | )
Lease liabilities recognized in the consolidated balance sheets |  |  | 24,684,122 |  |  |  | 3,144,514 |

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- Definition Tabular disclosure of lessee's lease cost. Includes, but is not limited to, interest expense for finance lease, amortization of right-of-use asset for finance lease, operating lease cost, short-term lease cost, variable lease cost and sublease income. + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Topic 842 -SubTopic 20 -Name Accounting Standards Codification -Section 50 -Paragraph 4 -Publisher FASB -URI https://asc.fasb.org/1943274/2147478964/842-20-50-4 + Details
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- Definition Tabular disclosure of undiscounted cash flows of lessee's operating lease liability. Includes, but is not limited to, reconciliation of undiscounted cash flows to operating lease liability recognized in statement of financial position. + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Topic 842 -SubTopic 20 -Name Accounting Standards Codification -Section 50 -Paragraph 6 -Publisher FASB -URI https://asc.fasb.org/1943274/2147478964/842-20-50-6 + Details
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- References No definition available. + Details
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