Related Party Balances and Transactions (Tables)
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12 Months Ended |
Dec. 31, 2025 |
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| Related Party Balances and Transactions [Abstract] |
|
| Schedule of Relationship with Related Parties |
Relationships with related parties | Name of principal related parties | | Relationship with the Group | | Jiamei Cultural and Creative (Shenzhen) Co., Ltd (“Jiamei”) | | Entity controlled by Mrs. Cheng | | Mr. Cheng | | A director and the controlling shareholder of the Company | | Mrs. Cheng | | A director of the Company | | Mr. Zheng Hongrong | | A director of Samfine SZ, a subsidiary of the Company |
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| Schedule of Amount Due from Related Party |
Amount due from a related party consists
of the following: | | | | | As of December 31, | | | | | | | 2024 | | | 2025 | | | 2025 | | | Name of the related party | | Nature | | HK$ | | | HK$ | | | US$ | | | Jiamei | | Accounts receivable | | | 570,149 | | | | 516,920 | | | | 66,414 | | | Total | | | | | 570,149 | | | | 516,920 | | | | 66,414 | |
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| Schedule of Due to Related Parties |
Amounts due to related parties consists of
the following: | | | | | As of December 31, | | | | | | | 2024 | | | 2025 | | | 2025 | | | Name of related parties | | Nature | | HK$ | | | HK$ | | | US$ | | | Mr. Cheng | | Commissions payable | | | 80,000 | | | | 60,000 | | | | 7,709 | | | Mr. Cheng | | Fund Transfer | | | 79,834 | | | | — | | | | — | | | Mrs. Cheng | | Commissions payable | | | 50,577 | | | | 40,000 | | | | 5,139 | | | Mrs. Cheng | | Fund Transfer | | | 35,774 | | | | — | | | | — | | | Total | | | | | 246,185 | | | | 100,000 | | | | 12,848 | |
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| Schedule of Related Party Transaction |
In addition to the related party balances above
and the guarantees and pledge of properties as disclosed in Notes 12 above, we have the following significant related party transactions
incurred during the years ended December 31, 2023, 2024 and 2025.
| | |
Years ended December 31, | |
| | |
2023 | | |
2024 | | |
2025 | | |
2025 | |
| Name of related parties | |
HK$ | | |
HK$ | | |
HK$ | | |
US$ | |
| Jiamei | |
| | |
| | |
| | |
| |
| Sales | |
| — | | |
| 638,635 | | |
| 1,051,069 | | |
| 135,042 | |
| | |
| | | |
| | | |
| | | |
| | |
| Mrs. Cheng | |
| | | |
| | | |
| | | |
| | |
| Rental expenses* | |
| 3,320,100 | | |
| 3,313,247 | | |
| 3,470,080 | | |
| 445,837 | |
| Commission paid | |
| 578,095 | | |
| 1,160,231 | | |
| 1,038,745 | | |
| 133,458 | |
| | |
| | | |
| | | |
| | | |
| | |
| Mr. Cheng | |
| | | |
| | | |
| | | |
| | |
| Sales commission | |
| 191,591 | | |
| 286,005 | | |
| 255,377 | | |
| 32,811 | |
| * | The
leased property was jointly-owned by Mrs. Cheng and Mr. Zheng Hongrong. |
|
| Schedule of Remuneration to Senior Management |
Remuneration to senior management for the years
ended December 31, 2022, 2023 and 2024 were as follows:
| | |
Years ended December 31, | |
| | |
2023 | | |
2024 | | |
2025 | | |
2025 | |
| | |
HK$ | | |
HK$ | | |
HK$ | | |
US$ | |
| Salaries and other short term employee benefits | |
| 2,742,146 | | |
| 2,976,465 | | |
| 4,569,035 | | |
| 587,031 | |
| Payments to defined contribution pension schemes | |
| 36,000 | | |
| 36,000 | | |
| 36,000 | | |
| 4,625 | |
| Total | |
| 2,778,146 | | |
| 3,012,465 | | |
| 4,605,035 | | |
| 591,656 | |
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