| Schedule of General and Administrative Expenses |
General and administrative expenses consist of
the followings:
| | |
Years ended December 31, | |
| | |
2023 | | |
2024 | | |
2025 | | |
2025 | |
| | |
HK$ | | |
HK$ | | |
HK$ | | |
US$ | |
| Staff costs | |
| 4,898,951 | | |
| 6,275,125 | | |
| 7,460,118 | | |
| 958,478 | |
| Rental and office expense | |
| 3,817,672 | | |
| 4,185,355 | | |
| 4,534,649 | | |
| 582,613 | |
| Allowance for (reversal of allowance for) expected credit loss | |
| 4,917,798 | | |
| (105,737 | ) | |
| 105,834 | | |
| 13,598 | |
| Impairment of obsolete inventories | |
| 267,847 | | |
| 20,716 | | |
| — | | |
| — | |
| Depreciation | |
| 410,039 | | |
| 260,753 | | |
| 431,142 | | |
| 55,393 | |
| Legal and professional fee | |
| 2,936,471 | | |
| 3,485,208 | | |
| 1,304,642 | | |
| 167,621 | |
| Repair and maintenance expenses | |
| 1,430,288 | | |
| 2,454,826 | | |
| 3,016,999 | | |
| 387,625 | |
| Research and development | |
| 5,996,144 | | |
| 4,537,422 | | |
| 6,449,820 | | |
| 828,674 | |
| Others | |
| 815,325 | | |
| 2,586,333 | | |
| 15,544,008 | | |
| 1,997,096 | |
| | |
| 25,490,535 | | |
| 23,700,001 | | |
| 38,847,212 | | |
| 4,991,098 | |
|