v3.26.1
Consolidated Statements of Profit or Loss and Other Comprehensive Income
12 Months Ended
Dec. 31, 2025
HKD ($)
$ / shares
shares
Dec. 31, 2025
USD ($)
$ / shares
shares
Dec. 31, 2024
HKD ($)
$ / shares
shares
Dec. 31, 2023
HKD ($)
$ / shares
shares
Schedule of Amounts Recognized in Profit or Loss [Abstract]        
Revenue $ 47,647,541 $ 6,121,766 $ 36,461,260 $ 49,121,839
Cost of sales (24,057,997) (3,090,976) (22,081,030) (25,238,821)
Gross profit 23,589,544 3,030,790 14,380,230 23,883,018
Other income and gain 3,472,672 446,170 1,952,986 54,116
General and administrative expenses (29,080,554) (3,736,275) (24,854,036) (10,862,255)
Impairment loss on goodwill (11,773,403) (1,512,649)
Selling and distribution expenses (7,380,299) (948,223) (7,049,538) (4,530,134)
Allowance of expected credit loss - trade receivables (1,631,086) (209,562) (488,640) (914,788)
Profit/(Loss) from operations (22,803,126) (2,929,749) (16,058,998) 7,629,957
Finance costs (692,894) (89,024) (2,015,096) (550,714)
Profit/(Loss) before income tax (23,496,020) (3,018,773) (18,074,094) 7,079,243
Income tax expense
Profit/(Loss) for the year (23,496,020) (3,018,773) (18,074,094) 7,079,243
Other comprehensive (loss)/income:        
Exchange differences on foreign currency translations (118) (16) 48,424 (47,378)
Total comprehensive income/(loss) for the year $ (23,496,138) $ (3,018,789) $ (18,025,670) $ 7,031,865
Earnings/(Loss) per share attributable to owners of the Company        
Basic (in Dollars per share and Dollars per share) | (per share) $ (94.52) $ (12.14) $ (109.72) $ 45.31
Diluted (in Dollars per share and Dollars per share) | (per share) $ (86.38) $ (11.1) $ (109.72) $ 45.31
Weighted average number of ordinary shares        
Basic (in Shares) [1] 248,574 248,574 164,729 156,250
Diluted (in Shares) [1] 272,022 272,022 164,729 156,250
[1] Giving retroactive effect to the issuance of ordinary shares which are detailed in Note 1.