| SELLING AND MARKETING EXPENSES |
16. SELLING AND MARKETING EXPENSES
Selling and marketing expenses consist of the
followings:
| | |
Years ended December 31, | |
| | |
2023 | | |
2024 | | |
2025 | | |
2025 | |
| | |
HK$ | | |
HK$ | | |
HK$ | | |
US$ | |
| Staff costs | |
| 3,616,336 | | |
| 4,134,865 | | |
| 4,110,994 | | |
| 528,181 | |
| Transportation costs | |
| 3,462,227 | | |
| 4,664,304 | | |
| 4,973,428 | | |
| 638,987 | |
| Custom expense | |
| 435,889 | | |
| 690,494 | | |
| 637,671 | | |
| 81,928 | |
| Marketing and promotion expenses | |
| 116,829 | | |
| 3,857,233 | | |
| 6,802,764 | | |
| 874,020 | |
| Others | |
| 185,985 | | |
| 590,379 | | |
| 1,274,897 | | |
| 163,800 | |
| | |
| 7,817,266 | | |
| 13,937,275 | | |
| 17,799,754 | | |
| 2,286,916 | |
|