v3.26.1
Right-of-Use Assets and Operating Lease Liabilities (Tables)
 12 Months Ended
Nov. 30, 2025
Right-of-Use Assets and Operating Lease Liabilities [Abstract]  
Schedule of Lease Cost As the remaining lease term during the audit period was less than twelve months, this lease was not recognized as a right-of-use asset and lease liability.
Description of lease   Lease term
Office at Unit 1203C, 12th Floor, Tower 1, Admiralty Centre,
18 Harcourt Road, Hong Kong		   From March 15, 2025 through March 14, 2027.

 

(a) Amounts recognized in the consolidated balance sheet:

 

   As of November 30, 
   2024   2025   2025 
   HK$   HK$   US$ 
Right-of-use assets   353,218    666,475    85,588 
                
Operating lease liabilities               
Current   293,792    499,296    64,119 
Non-current   
—
    167,179    21,469 
    293,792    666,475    85,588 

 

(b) A summary of lease cost recognized in the Group’s consolidated statements of income and supplemental cash flow information related to operating leases is as follows:

 

   For the Years Ended November 30, 
   2023   2024   2025 
   HK$   HK$   HK$   US$ 
Amortization charge of right-of-use assets   727,315    828,723    511,680    65,710 
Interest of lease liabilities   35,832    23,531    12,384    1,590 
Cash paid for operating leases   757,329    887,040    360,300    46,269 
Operating lease right-of-use assets obtained in exchange for operating lease liabilities   1,750,851    
—
    372,684    47,860 
Termination of operating lease right-of-use assets and operating lease liabilities   128,418    
—
    
0
    
0
 
Schedule of Operating Lease Liabilities

(c) The following table shows the remaining contractual maturities of the Group’s operating lease liabilities as of November 30, 2025:

 

   Twelve months ended 
   November 30, 
   HK$   US$ 
2025      
Total future lease payments   679,494    87,260 
Less: imputed interest   (13,019)   (1,672)
Present value of lease obligation   666,475    85,588