| Schedule of Disaggregated Revenue by Major Merchandise |
The following table shows disaggregated revenue
by major merchandise categories for the years ended December 31, 2023, 2024 and 2025, respectively:
| | |
Years ended December 31, | |
| | |
2023 | | |
2024 | | |
2025 | |
| | |
HK$ | | |
% | | |
HK$ | | |
% | | |
HK$ | | |
US$ | | |
% | |
| Book products | |
| 63,623,667 | | |
| 54.3 | % | |
| 87,370,909 | | |
| 56.9 | % | |
| 92,934,947 | | |
| 11,940,301 | | |
| 54.7 | % |
| Novelty and packaging products | |
| 53,641,929 | | |
| 45.7 | % | |
| 66,122,156 | | |
| 43.1 | % | |
| 76,856,130 | | |
| 9,874,492 | | |
| 45.3 | % |
| | |
| 117,265,596 | | |
| 100.0 | % | |
| 153,493,065 | | |
| 100.0 | % | |
| 169,791,077 | | |
| 21,814,793 | | |
| 100.0 | % |
The following table shows the disaggregated cost
of revenue by major merchandise categories for the years ended December 31, 2023, 2024 and 2025, respectively:
| | |
Years ended December 31, | |
| | |
2023 | | |
2024 | | |
2025 | |
| | |
HK$ | | |
% | | |
HK$ | | |
% | | |
HK$ | | |
US$ | | |
% | |
| Book products | |
| 45,400,091 | | |
| 52.8 | % | |
| 66,529,934 | | |
| 56.3 | % | |
| 74,253,675 | | |
| 9,540,127 | | |
| 55.1 | % |
| Novelty and packaging products | |
| 40,505,641 | | |
| 47.2 | % | |
| 51,636,200 | | |
| 43.7 | % | |
| 60,487,734 | | |
| 7,771,477 | | |
| 44.9 | % |
| | |
| 85,905,732 | | |
| 100.0 | % | |
| 118,166,134 | | |
| 100.0 | % | |
| 134,741,409 | | |
| 17,311,604 | | |
| 100 | % |
The following table shows the disaggregated gross
profit by major merchandise categories for the years ended December 31, 2023, 2024 and 2025, respectively:
| | |
Years ended December 31, | |
| | |
2023 | | |
2024 | | |
2025 | |
| | |
HK$ | | |
Gross profit % | | |
HK$ | | |
Gross profit % | | |
HK$ | | |
US$ | | |
Gross profit % | |
| Book products | |
| 18,223,576 | | |
| 28.6 | % | |
| 20,840,975 | | |
| 23.9 | % | |
| 18,681,272 | | |
| 2,400,174 | | |
| 20.1 | % |
| Novelty and packaging products | |
| 13,136,288 | | |
| 24.5 | % | |
| 14,485,956 | | |
| 21.9 | % | |
| 16,368,396 | | |
| 2,103,015 | | |
| 21.3 | % |
| | |
| 31,359,864 | | |
| 26.7 | % | |
| 35,326,931 | | |
| 23.0 | % | |
| 35,049,668 | | |
| 4,503,189 | | |
| 20.6 | % |
|