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Accounts Receivable, Net (Tables)
6 Months Ended
Jun. 30, 2025
Accounts Receivable, Net [Abstract]  
Schedule of 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 
Schedule of Allowance for Expected Credit Losses

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