v3.26.1
Contingent Consideration
12 Months Ended
Dec. 31, 2025
Contingent Consideration [Abstract]  
Contingent consideration
6. Contingent consideration

 

The profit guarantee arrangement (Note 4.4) gives rise to a contingent consideration, which is measured at fair value at the acquisition date with the assistance of management valuation expert, as part of the consideration transferred for business combination. Subsequent to initial recognition, the contingent consideration is measured at fair value through profit or loss, with changes in fair value recognized in profit or loss.

 

The movement in contingent consideration is as follows:

 

    As of December 31,  
    2024     2025  
    HK$     HK$     US$  
Balance at beginning of the year                  
Addition (Note 4.1)           7,987,000       1,026,171  
Changes in fair value of contingent consideration recognized in profit or loss           717,606       92,199  
Balance at end of the year           8,704,606       1,118,370