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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