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Segment Information (Tables)
6 Months Ended
Jun. 30, 2025
Segment Information [Abstract]  
Schedule of Non-Current Assets per Geographical Segment

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%
Schedule of Financial Performance Measures of the Operation

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 
Schedule of Financial Performance Measures of the Balance Sheet
   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