XML 13 R4.htm IDEA: XBRL DOCUMENT v3.25.3
Unaudited Interim Condensed Consolidated Statements of Income and Comprehensive Income
 6 Months Ended
Jun. 30, 2025
HKD ($)
$ / shares
shares
Jun. 30, 2025
USD ($)
$ / shares
shares
Jun. 30, 2024
HKD ($)
$ / shares
shares
REVENUE $ 58,758,021 $ 7,485,194 $ 57,962,468
COST OF REVENUE      
Total cost of revenue (31,188,017) (3,973,047) (29,649,787)
GROSS PROFIT 27,570,004 3,512,147 28,312,681
SELLING AND MARKETING EXPENSES      
Employee compensation and benefits (4,564,223) (581,437) (6,251,345)
Commission (2,229,588) (284,028) (3,810,865)
Others (913,803) (116,408) (894,251)
Total selling and marketing expenses (7,707,614) (981,873) (10,956,461)
GENERAL AND ADMINISTRATIVE EXPENSES      
Employee compensation and benefits (3,544,876) (451,582) (3,692,079)
Depreciation (1,319,882) (168,140) (1,785,799)
Building management fee, rent and rate (1,173,250) (149,461) (1,403,884)
Legal and professional fee (2,922,831) (372,340) (2,415,675)
Provision for expected credit losses (445,830) (56,794) (1,180,016)
Other expenses (979,418) (124,767) (821,757)
Total general and administrative expenses (10,386,087) (1,323,084) (11,299,210)
INCOME FROM OPERATIONS 9,476,303 1,207,190 6,057,010
OTHER INCOME, NET      
Bank interest income 8,122 1,035 13,756
Interest expense (130,633) (16,641) (190,313)
Administrative service fee      
– external 18,000 2,293
– related parties 142,000 18,089 198,000
Other income 149,432 19,035 45,664
Total other income, net 186,921 23,811 67,107
INCOME BEFORE INCOME TAX EXPENSES 9,663,224 1,231,001 6,124,117
INCOME TAX EXPENSES (1,629,316) (207,560) (1,217,295)
NET INCOME 8,033,908 1,023,441 4,906,822
OTHER COMPREHENSIVE INCOME      
Foreign currency translation adjustment 79,886 10,177 (22,143)
TOTAL COMPREHENSIVE INCOME $ 8,113,794 $ 1,033,618 $ 4,884,679
Weighted average number of ordinary shares:      
Basic (in Shares) [1] 22,500,000 22,500,000 22,500,000
Diluted (in Shares) [1] 22,500,000 22,500,000 22,500,000
Earnings per share – basic (in Dollars per share and Dollars per share) | (per share) [1] $ 0.36 $ 0.05 $ 0.22
Earnings per share – diluted (in Dollars per share and Dollars per share) | (per share) [1] $ 0.36 $ 0.05 $ 0.22
External      
COST OF REVENUE      
Total cost of revenue $ (29,215,017) $ (3,721,706) $ (27,848,993)
Related Party      
COST OF REVENUE      
Total cost of revenue $ (1,973,000) $ (251,341) $ (1,800,794)
[1] Giving retroactive effect to the issuance of ordinary shares which is detailed in Note 1.