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Accounts Receivable, Net
 6 Months Ended
Jun. 30, 2025
Accounts Receivable, Net [Abstract]  
ACCOUNTS RECEIVABLE, NET

5. ACCOUNTS RECEIVABLE, NET

 

Accounts receivable, net is comprised of the following:

 

   As of
December 31,		   As of June 30, 
   2024   2025   2025 
   HK$   HK$   US$ 
Accounts receivable   25,125,372    32,563,122    4,148,221 
Allowance for expected credit losses   (6,263,876)   (6,709,706)   (854,750)
Total   18,861,496    25,853,416    3,293,471 

 

Movement of allowance for expected credit losses consists of the following:

 

   As of
December 31,		   As of June 30, 
   2024   2025   2025 
   HK$   HK$   US$ 
Beginning balance   5,066,546    6,263,876    797,956 
Addition   1,197,330    445,830    56,794 
Ending balance   6,263,876    6,709,706    854,750