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v3.26.1

SCHEDULE OF SIGNIFICANT REVENUE AND EXPENSE CATEGORIES IN OPERATING SEGMENT (Details) | 12 Months Ended
--- | ---
Dec. 31, 2025 USD ($) | Dec. 31, 2025 HKD ($) | Dec. 31, 2024 HKD ($) | Dec. 31, 2023 HKD ($)
Revenue from external customers | $ 1,481,248 | $ 11,529,000 | $ 12,784,230 | $ 13,792,030
Other segment income (expenses) | 476,479 | 3,708,575 | 5,495,688 | 2,328,986
NET LOSS | (1,067,497) | (8,308,660) | (4,729,852) | (483,812)
Operating Segments [Member] |  |  |  |
Revenue from external customers | 1,481,248 | 11,529,000 | 12,784,230 | 13,792,030
Staff costs | (1,704,684) | (13,268,065) | (15,221,050) | (9,715,985)
Other general and administrative expenses |  | (10,278,170) | (7,788,720) | (6,888,843)
General and administrative expenses | (1,320,540) |  |  |
Other segment income (expenses) | 476,479 | 3,708,575 | 5,495,688 | 2,328,986
NET LOSS | $ (1,067,497) | $ (8,308,660) | $ (4,729,852) | $ (483,812)

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