RIGHT-OF-USE ASSETS AND OPEARTING LEASE LIABILITIES (Tables)
|
12 Months Ended |
Dec. 31, 2025 |
|---|
| Right-of-use Assets And Opearting Lease Liabilities |
|
| SCHEDULE OF RIGHT OF USE ASSETS AND OPERATING LEASE LIABILITIES |
SCHEDULE OF RIGHT
OF USE ASSETS AND OPERATING LEASE LIABILITIES
| | |
2024 | | |
2025 | | |
2025 | |
| | |
As of December 31, | |
| | |
2024 | | |
2025 | | |
2025 | |
| | |
HK$ | | |
HK$ | | |
US$ | |
| Right-of-use assets | |
| 4,188,215 | | |
| 2,731,445 | | |
| 350,937 | |
| | |
| | | |
| | | |
| | |
| Operating lease liabilities | |
| | | |
| | | |
| | |
| Current | |
| 1,204,436 | | |
| 1,595,543 | | |
| 204,996 | |
| Non-current | |
| 3,063,509 | | |
| 1,467,966 | | |
| 188,604 | |
| Total operating lease
liabilities | |
| 4,267,945 | | |
| 3,063,509 | | |
| 393,600 | |
|
| SCHEDULE OF SUPPLEMENTAL CASH FLOW INFORMATION RELATED TO OPERATING LEASES |
SCHEDULE OF SUPPLEMENTAL
CASH FLOW INFORMATION RELATED TO OPERATING LEASES
| | |
2023 | | |
2024 | | |
2025 | | |
2025 | |
| | |
For the years ended December 31, | |
| | |
2023 | | |
2024 | | |
2025 | | |
2025 | |
| | |
HK$ | | |
HK$ | | |
HK$ | | |
US$ | |
| Amortization charge of right-of-use assets | |
| 1,895,294 | | |
| 1,719,081 | | |
| 1,456,770 | | |
| 187,166 | |
| ROU assets obtained in exchange for operating lease liabilities | |
| — | | |
| 4,248,914 | | |
| — | | |
| — | |
| Interest of lease liabilities | |
| 139,296 | | |
| 61,232 | | |
| 206,828 | | |
| 26,573 | |
| Cash paid for operating leases | |
| 2,044,020 | | |
| 1,788,518 | | |
| 1,411,265 | | |
| 181,320 | |
|
| SCHEDULE OF MATURITIES OF OPERATING LEASE LIABILITIES |
SCHEDULE
OF MATURITIES OF OPERATING LEASE LIABILITIES
| | |
Twelve months ended December 31, | |
| | |
HK$ | | |
US$ | |
| | |
| | |
| |
| 2026 | |
| 1,721,280 | | |
| 221,150 | |
| 2027 | |
| 1,506,120 | | |
| 193,507 | |
| | |
| | | |
| | |
| Total future lease payments | |
| 3,227,400 | | |
| 414,657 | |
| Less: imputed interest | |
| (163,891 | ) | |
| (21,057 | ) |
| Present value of lease obligation | |
| 3,063,509 | | |
| 393,600 | |
|