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v3.25.3

Segment Information | 6 Months Ended
--- | ---
Jun. 30, 2025
Segment Information [Abstract] |
SEGMENT INFORMATION | 4. Segment information Information regarding the Company’s net income and operating income is disclosed in the consolidated statements of income. Segment expenses and other items are reviewed by the CODM on the same basis as presented in the consolidated statements of income. The Company has one reportable segment: provision of integrated financial printing services. Segment was identified based on the Company’s internal reporting and how the chief operating decision maker (“CODM”, the Chief Executive Officer of the Company) assesses the performance of the business. The provision of integrated financial printing services segment generated revenue by providing printing, media placement, translation and other printing related services. All revenue of the Company is generated in Hong Kong. Segment assets are based on the geographical location of the assets. 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 | %
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 |
|  | 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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- Definition The entire disclosure for reporting segments including data and tables. 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