Parent Company Only Financial Information (Tables)
|
12 Months Ended |
Dec. 31, 2025 |
|---|
| Parent Company Only Financial Information [Abstract] |
|
| Schedule of Condensed Balance Sheet |
The following presents condensed financial information
of Samfine Creation Holdings Group Limited.
| | |
As at December 31, | |
| | |
2024 | | |
2025 | | |
2025 | |
| | |
HK$ | | |
HK$ | | |
US$ | |
| | |
| | |
| | |
| |
| Current Assets | |
| | |
| | |
| |
| Cash and cash equivalents | |
| 18,940,834 | | |
| 14,243,714 | | |
| 1,830,035 | |
| Prepayments | |
| 28,391,667 | | |
| 14,288,478 | | |
| 1,835,787 | |
| Amount due from shareholder | |
| 8,775 | | |
| 8,775 | | |
| 1,127 | |
| Amount due from a subsidiary | |
| 811,032 | | |
| 3,962,718 | | |
| 509,130 | |
| | |
| 48,152,308 | | |
| 32,503,685 | | |
| 4,176,079 | |
| Non-Current Assets | |
| | | |
| | | |
| | |
| Interests in a subsidiary | |
| 8 | | |
| 8 | | |
| 1 | |
| Total Assets | |
| 48,152,316 | | |
| 32,503,693 | | |
| 4,176,080 | |
| | |
| | | |
| | | |
| | |
| Liabilities and Shareholders’ Equity | |
| | | |
| | | |
| | |
| Current Liabilities | |
| | | |
| | | |
| | |
| Accruals | |
| 155,240 | | |
| — | | |
| — | |
| Amount due to a subsidiary | |
| 8 | | |
| — | | |
| — | |
| Amount due to a director | |
| 79,834 | | |
| — | | |
| — | |
| Total Liabilities | |
| 235,082 | | |
| — | | |
| — | |
| | |
| | | |
| | | |
| | |
| COMMITMENTS AND CONTINGENCIES (Note 21) | |
| | | |
| | | |
| | |
| | |
| | | |
| | | |
| | |
| Shareholders’ Equity | |
| | | |
| | | |
| | |
Ordinary shares: US$0.0000625 par value, 800,000,000 shares authorized as of December 31, 2023 and 2024, 18,000,000 and 20,300,000 shares issued and outstanding as of December 31, 2023 and 2024, respectively | |
| 9,889 | | |
| — | | |
| — | |
Class A Ordinary shares: US$0.0000625 par value, 791,000,000 shares authorized, 11,300,000 shares issued and outstanding as of December 31, 2025 | |
| — | | |
| 5,505 | | |
| 707 | |
Class B Ordinary shares: US$0.0000625 par value, 9,000,000 shares authorized, 9,000,000 shares issued and outstanding as of December 31, 2025 | |
| — | | |
| 4,384 | | |
| 563 | |
| Additional paid-in capital | |
| 53,156,555 | | |
| 53,156,555 | | |
| 6,829,565 | |
| Accumulated losses | |
| (5,249,210 | ) | |
| (20,662,751 | ) | |
| (2,654,755 | ) |
| Total Shareholders’ Equity | |
| 47,917,234 | | |
| 32,503,693 | | |
| 4,176,080 | |
| Total Liabilities and Shareholders’ Equity | |
| 48,152,316 | | |
| 32,503,693 | | |
| 4,176,080 | |
|
| Schedule of Condensed Statements of Operations and Comprehensive Loss |
Condensed Statement of Operations and Comprehensive
Loss
| | |
Years Ended December 31, | |
| | |
2023 | | |
2024 | | |
2025 | | |
2025 | |
| | |
HK$ | | |
HK$ | | |
HK$ | | |
US$ | |
| | |
| | |
| | |
| | |
| |
| REVENUE | |
| — | | |
| — | | |
| 3,600,000 | | |
| 462,529 | |
| OPERATING EXPENSES | |
| | | |
| | | |
| | | |
| | |
| Selling and marketing | |
| — | | |
| (3,651,333 | ) | |
| (6,500,000 | ) | |
| (835,121 | ) |
| General and administrative | |
| (42,105 | ) | |
| (1,212,760 | ) | |
| (12,519,177 | ) | |
| (1,608,466 | ) |
| | |
| | | |
| | | |
| | | |
| | |
| LOSS FROM OPERATION | |
| (42,105 | ) | |
| (4,864,093 | ) | |
| (15,419,177 | ) | |
| (1,981,058 | ) |
| | |
| | | |
| | | |
| | | |
| | |
| OTHER EXPENSES, NET | |
| | | |
| | | |
| | | |
| | |
| Interest income | |
| — | | |
| 22,990 | | |
| 30,110 | | |
| 3,869 | |
| Other losses, net | |
| — | | |
| (336,005 | ) | |
| (24,474 | ) | |
| (3,146 | ) |
| Total other (expenses) income, net | |
| — | | |
| (313,015 | ) | |
| 5,636 | | |
| 723 | |
| LOSS BEFORE INCOME TAX | |
| (42,105 | ) | |
| (5,177,108 | ) | |
| (15,413,541 | ) | |
| (1,980,335 | ) |
| INCOME TAX EXPENSE | |
| — | | |
| — | | |
| — | | |
| — | |
| NET LOSS | |
| (42,105 | ) | |
| (5,177,108 | ) | |
| (15,413,541 | ) | |
| (1,980,335 | ) |
|
| Schedule of Condensed Statements of Cash Flows |
Condensed Statement of Cash Flows
| | |
Years ended December 31, | |
| | |
2023 | | |
2024 | | |
2025 | | |
2025 | |
| | |
HK$ | | |
HK$ | | |
HK$ | | |
US$ | |
| Cash flows from operating activities | |
| | |
| | |
| | |
| |
| Net Loss | |
| (42,105 | ) | |
| (5,177,108 | ) | |
| (15,413,541 | ) | |
| (1,980,335 | ) |
| Changes in operating assets and liabilities | |
| | | |
| | | |
| | | |
| | |
| Prepayments | |
| — | | |
| (28,391,667 | ) | |
| 14,103,189 | | |
| 1,811,981 | |
| Accruals | |
| — | | |
| 155,240 | | |
| (155,240 | ) | |
| (19,945 | ) |
| Net cash used in operating activities | |
| (42,105 | ) | |
| (33,413,535 | ) | |
| (1,465,592 | ) | |
| (188,299 | ) |
| Cash flows from investing activities | |
| | | |
| | | |
| | | |
| | |
| Advance to a subsidiary | |
| — | | |
| (811,032 | ) | |
| (3,151,686 | ) | |
| (404,929 | ) |
| Net cash used in investing activities | |
| | | |
| (811,032 | ) | |
| (3,151,686 | ) | |
| (404,929 | ) |
| Cash flows from financing activities | |
| | | |
| | | |
| | | |
| | |
| Net proceeds from issue of ordinary shares | |
| — | | |
| 53,157,669 | | |
| — | | |
| — | |
| Repayment from a subsidiary | |
| — | | |
| — | | |
| (8 | ) | |
| (1 | ) |
| Advances from / (repayment to) a director | |
| 42,105 | | |
| 7,732 | | |
| (79,834 | ) | |
| (10,258 | ) |
| Net cash generated from financing activities | |
| 42,105 | | |
| 53,165,401 | | |
| (79,842 | ) | |
| (10,259 | ) |
| Net increase / (decrease) in cash and cash equivalents | |
| — | | |
| 18,940,834 | | |
| (4,697,120 | ) | |
| (603,487 | ) |
| Cash and cash equivalents at the beginning of the year | |
| — | | |
| — | | |
| 18,940,834 | | |
| 2,433,522 | |
| Cash and cash equivalents at the end of the year | |
| — | | |
| 18,940,834 | | |
| 14,243,714 | | |
| 1,830,035 | |
| | |
| | | |
| | | |
| | | |
| | |
| Supplementary cash flow information | |
| | | |
| | | |
| | | |
| | |
| Interest received | |
| — | | |
| 22,990 | | |
| 30,110 | | |
| 3,869 | |
|