v3.26.1
Consolidated Statements of Cash Flows
12 Months Ended
Dec. 31, 2025
USD ($)
Dec. 31, 2025
HKD ($)
Dec. 31, 2024
USD ($)
Dec. 31, 2024
HKD ($)
Dec. 31, 2023
HKD ($)
CASH FLOWS FROM OPERATING ACTIVITIES:          
Net loss $ (1,067,497) $ (8,308,660)   $ (4,729,852) $ (483,812)
Adjustments to reconcile net loss to net cash provided by (used in) operating activities:          
Depreciation 48,950 380,994   380,995 209,966
Amortization of right-of-use asset 187,166 1,456,770   1,719,081 1,895,294
Impairment loss on long-term investment   1,963,000
Gain on sales of long-term investment $ (142,099) (1,105,998)
Interest of lease liabilities 26,573 206,828   61,232 139,296
Change in operating assets and liabilities          
Accounts receivable 172,458 1,342,291   508,218 (314,033)
Interest receivables 56,925 443,067   (55) 65,737
Deposits and prepayments (13,198) (102,725)   210,801 (45,555)
Tax recoverable   587,834
Accruals and other payables (536) (4,171)   (385,766) 10,815
Contract liabilities (100,857) (785,000)   480,000 (1,890,032)
Operating lease liabilities (181,320) (1,411,265)   (1,788,518) (2,044,020)
Net cash provided by (used in) operating activities (871,336) (6,781,871)   (4,649,862) 94,490
CASH FLOWS FROM INVESTING ACTIVITIES:          
Other receivables - related parties   96,700
Purchase of property and equipment   (1,904,972)
Payment for long-term investment   (8,500,000) (26,110,738)
Redemption of long-term investment   48,253,736
Net cash provided by (used in) investing activities   39,753,736 (27,919,010)
CASH FLOWS FROM FINANCING ACTIVITIES:          
Dividend distribution   (1,581,900)
Net cash used in financing activities   (1,581,900)
NET CHANGE IN CASH (871,336) (6,781,871)   35,103,874 (29,406,420)
CASH AT BEGINNING OF YEAR 16,382,728 127,511,687   92,407,813 121,814,233
CASH AT END OF YEAR 15,511,392 120,729,816 $ 16,382,728 127,511,687 92,407,813
SUPPLEMENTAL CASH FLOW INFORMATION:          
Cash paid for income tax  
Cash received from tax refund   587,834
Cash paid for interest  
Supplemental schedule of non-cash investing and financing activities:          
Operating lease right-of-use assets obtained in exchange for operating lease liabilities   $ 4,248,914