Organization and Business Overview (Tables)
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12 Months Ended |
Nov. 30, 2025 |
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| Organization and Business Overview [Abstract] |
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| Schedule of Company has Direct Interests Subsidiaries |
During the years ended November 30,
2025, 2024 and 2023, the Company has direct interests in the following subsidiaries:
| Name | | Place and date of formation and acquisition | | Issued ordinary share capital | | Ownership | | Principal activity | | Intelligent Joy Limited (“IJL”) | | Hong Kong, October 24, 2016 | | HK$2,010,003 | | 100% owned by IGL | | Financial PR services | | Intelligent Tech Limited (“ITL”) | | Hong Kong, June 16, 2018 | | HK$100 | | 100% owned by IGL | | Financial PR services | | ShenZhen HuiYue Technology Limited (“SZIJ”) | | PRC, June 3, 2025 | | RMB1,000,000 | | 100% owned by IGL | | Financial PR services | | LQ Capital Limited (“LQ”) | | Hong Kong, August 16, 2025 | | HK$100 | | 100% owned by IGL | | Money lender |
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| Schedule of IPO, After Deducting the Escrow Fund, Accrued and Paid Commissions and Offering Expenses |
The net proceeds to the Company
from the IPO, after deducting the escrow fund, accrued and paid commissions and offering expenses, were approximately US$6,303,045 (HKD49.04
million), the detailed breakdown is as follows:
| Proceeds from Offering: | |
USD | |
| Gross proceeds from the Offering ( 1,875,000 ordinary shares at $4.00 per share ) | |
| 7,500,000 | |
| Total Gross Proceeds | |
| 7,500,000 | |
| | |
| | |
| Compensation and Deduction from Gross Proceeds | |
| | |
| Underwriting discount (7% of gross proceeds) | |
| (525,000 | ) |
| Non-accountable expenses (1% of gross proceeds) | |
| (75,000 | ) |
| Reimburse expenses paid on Issuers behalf | |
| (30,000 | ) |
| Clearing and other related expenses | |
| (35,000 | ) |
Accountable Expenses ($200,000 maximum of which $15,000 has been paid. Also includes
$105,000 to Haneberg Hurlbert PLC) | |
| (185,000 | ) |
| Remaining Due Diligence Fee (a total of $75,000, of which $40,000 has been paid) | |
| (35,000 | ) |
| Legal Fees - Loeb & Loeb | |
| (200,000 | ) |
| NASDAQ, INC. - Professional services fee - USD45,000 | |
| (45,000 | ) |
| Nasdaq Fee 49652.33 USD | |
| (49,652 | ) |
| Total Deductions | |
| (1,179,652 | ) |
| Foreign exchange gain (or loss) | |
| (17,303 | ) |
| Net Proceeds | |
| 6,303,045 | |
|
| Schedule of PIPE, After Deducting Accrued and Paid Commissions and Offering Expenses |
The net proceeds
to the Company from the PIPE, after deducting accrued and paid commissions and offering expenses, were approximately US$3,818,011(HK$30.80
million), the detailed breakdown is as follows:
| Proceeds from Offering: | |
USD | |
| Gross proceeds from the Offering (15,000,000 ordinary shares at $0.2615 per share ) | |
| 3,922,500 | |
| Total Gross Proceeds | |
| 3,922,500 | |
| | |
| | |
| Compensation and Deduction from Gross Proceeds | |
| | |
| SEC registration fee | |
| (994 | ) |
| Transfer Agent Expenses | |
| (1,495 | ) |
| Legal fees and expenses | |
| (64,000 | ) |
| Accounting fees and expense | |
| (38,000 | ) |
| Total Deductions | |
| (104,489 | ) |
| | |
| | |
| Net Proceeds | |
| 3,818,011 | |
| Proceeds from Offering: | |
USD | |
| Gross proceeds from the Offering (2,625,000 ordinary shares at $0.3 per share) | |
| 787,500 | |
| Total Gross Proceeds | |
| 787,500 | |
| | |
| | |
| Compensation and Deduction from Gross Proceeds | |
| | |
| Legal fees and expenses | |
| (14,285 | ) |
| Accounting fees and expenses | |
| (24,190 | ) |
| Total Deductions | |
| (38,475 | ) |
| | |
| | |
| Net Proceeds | |
| 749,025 | |
|