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v3.25.3

Taxes (Tables) | 6 Months Ended
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Jun. 30, 2025
Taxes [Abstract] |
Schedule of Provision for Income Taxes | Significant components of the provision for income taxes are as follows:
|  | For the six-month periods ended June 30, |
|  | 2024 |  |  | 2025 |  |  | 2025 |
|  | HK$ |  |  | HK$ |  |  | US$ |
Hong Kong profit tax |  |  |  |  |  |  |  |  |
Current tax expenses |  |  | — |  |  |  | 1,539,646 |  |  |  | 196,136 |
Deferred tax expenses |  |  | 1,217,295 |  |  |  | 89,670 |  |  |  | 11,424 |
Total |  |  | 1,217,295 |  |  |  | 1,629,316 |  |  |  | 207,560 |
Schedule of Effective Tax Rates | The Company’s effective tax rates were as follows:
|  | For the six-month periods ended June 30, |
|  | 2024 |  |  | 2025 |
Income tax rate in the BVI, permanent tax holiday |  |  | 0 | % |  |  | 0 | %
Hong Kong statutory income tax rate |  |  | 16.5 | % |  |  | 16.5 | %
Effect of different tax rates available to different jurisdictions |  |  | — |  |  |  | — |
Effect of non-taxable income |  |  | 0.2 | % |  |  | — |
Effect of non-deductible expense |  |  | — |  |  |  | (0.6 | )%
Effect of tax loss not recognized |  |  | 3.2 | % |  |  | — |
Effect of valuation allowance |  |  | — |  |  |  | (1.5 | )%
Effective tax rate |  |  | 19.9 | % |  |  | 14.4 | %
Schedule of Significant Components of Deferred Tax | Significant components of deferred tax were as follows:
|  | Acceleration of depreciation on property and equipment |  |  | Allowance for expected credit losses |  |  | Provision for employee benefits |  |  | Tax losses |  |  | Total |
|  | HK$ |  |  | HK$ |  |  | HK$ |  |  | HK$ |  |  | HK$ |
Balance as of January 1, 2024 |  |  | 869,259 |  |  |  | — |  |  |  | — |  |  |  | 1,201,373 |  |  |  | 2,070,632 |
Recognized in the income statement |  |  | (56,920 | ) |  |  | — |  |  |  | — |  |  |  | (1,160,375 | ) |  |  | (1,217,295 | )
Exchange difference |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |
Less: valuation allowance |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |
Balance as of June 30, 2024 |  |  | 812,339 |  |  |  | — |  |  |  | — |  |  |  | 40,998 |  |  |  | 853,337 |
|  | Acceleration of depreciation on property and equipment |  |  | Allowance for expected credit losses |  |  | Provision for employee benefits |  |  | Tax losses |  |  | Total |  |  | Total |
|  | HK$ |  |  | HK$ |  |  | HK$ |  |  | HK$ |  |  | HK$ |  |  | US$ |
Balance as of January 1, 2025 |  |  | 826,338 |  |  |  | 197,559 |  |  |  | (173,716 | ) |  |  | — |  |  |  | 850,181 |  |  |  | 109,452 |
Recognized in the income statement |  |  | (143,738 | ) |  |  | (123,997 | ) |  |  | 178,065 |  |  |  | — |  |  |  | (89,670 | ) |  |  | (11,424 | )
Exchange difference |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | (1,145 | )
Less: valuation allowance |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |
Balance as of June 30, 2025 |  |  | 682,600 |  |  |  | 73,562 |  |  |  | 4,349 |  |  |  | — |  |  |  | 760,511 |  |  |  | 96,883 |

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