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Disaggregation of Revenue
 6 Months Ended
Jun. 30, 2025
Disaggregation of Revenue [Abstract]  
DISAGGREGATION OF REVENUE

12. Disaggregation of Revenue

 

The following table disaggregates revenue by type of services for the six-month periods ended June 30, 2024 and 2025. All service provided are recognized at a point in time.

 

   For the six-month periods ended June 30, 
   2024   2025   2025 
   HK$   HK$   US$ 
Integrated IPO financial printing services   16,959,904    24,608,775    3,134,916 
Non-IPO financial printing services:               
Annual reports   26,673,477    19,624,841    2,500,012 
Circulars   5,254,849    4,462,793    568,516 
Others   9,074,238    10,061,612    1,281,750 
Total non-IPO services   41,002,564    34,149,246    4,350,278 
Total   57,962,468    58,758,021    7,485,194 

The following table sets forth a breakdown of revenue, cost of revenue and gross profit margin by major categories for the six-month periods ended June 30, 2024 and 2025, respectively: 

  

   For the six-month periods ended June 30, 2024 
   Revenue   Cost of
revenue		   Gross
profit		   Gross profit
margin		 
   HK$   HK$   HK$   % 
Revenue from Integrated IPO financial printing services   16,959,904    4,794,229    12,165,675    70.7%
Revenue from non-IPO financial printing services   41,002,564    24,855,558    16,147,006    39.4%
Total   57,962,468    29,649,787    28,312,681    48.8%

 

   For the six-month periods ended June 30, 2025 
   Revenue   Cost of
revenue		   Gross
profit		   Gross
profit		   Gross profit
margin		 
   HK$   HK$   HK$   US$   % 
Revenue from Integrated IPO financial printing services   24,608,775    10,448,296    14,160,479    1,803,906    57.5%
Revenue from non-IPO financial printing services   34,149,246    20,739,721    13,409,525    1,708,241    39.3%
Total   58,758,021    31,188,017    27,570,004    3,512,147    46.9%