v3.26.1
Plant and Equipment, Net
 12 Months Ended
Dec. 31, 2025
Plant and Equipment, Net [Abstract]  
PLANT AND EQUIPMENT, NET

9. PLANT AND EQUIPMENT, NET

 

Plant and equipment, net consist of the following:

 

   As of December 31, 
   2024   2025   2025 
   HK$   HK$   US$ 
Plant machineries   56,914,817    62,353,538    8,011,196 
Motor vehicles   2,045,015    2,038,622    261,923 
Office equipment   1,821,681    2,050,214    263,412 
Totals   60,781,513    66,442,374    8,536,531 
Less: accumulated depreciation   (38,080,729)   (39,457,565)   (5,069,517)
Plant and equipment, net   22,700,784    26,984,809    3,467,014 

 

Depreciation expenses recognized for the years ended December 31, 2023, 2024 and 2025 were HK$3,095,572, HK$2,811,095 and HK$2,965,889 (approximately US$381,058), respectively.