v3.26.1
Consolidated Statements of Changes in Equity
Share capital
HKD ($)
Share capital
USD ($)
Accumulated losses
HKD ($)
Accumulated losses
USD ($)
Reserves
HKD ($)
[2]
Reserves
USD ($)
[2]
HKD ($)
USD ($)
Balance (in Dollars) [1] $ 9,750   $ (22,759,971)   $ 405,388   $ (22,344,833)  
Balance at Nov. 30, 2023 [1] 9,750   (22,759,971)   405,388   (22,344,833)  
Profit (loss) for the year   7,079,243     7,079,243  
Exchange differences on foreign currency translations     (47,378)   (47,378)  
Balance at Dec. 31, 2023 9,750   (15,680,728)   358,010   (15,312,968)  
Balance (in Dollars) 9,750   (15,680,728)   358,010   (15,312,968)  
Profit (loss) for the year   (18,074,094)     (18,074,094)  
Exchange differences on foreign currency translations     48,424   48,424  
Issuance of Class A ordinary shares for debt conversion 466     18,652,649   18,653,115  
Issuance of Class A ordinary shares for initial public offering, net of offering expenses 1,113     31,279,379   31,280,492  
Underwriters’ exercise of over-allotment option 78       3,112,590   3,112,668  
Issuance of Class A ordinary shares for commitment fee 50     1,559,950   1,560,000  
Balance at Dec. 31, 2024 11,457   (33,754,822)   55,011,002   21,267,637  
Balance (in Dollars) 11,457   (33,754,822)   55,011,002   21,267,637  
Profit (loss) for the year   (23,496,020)     (23,496,020) $ (3,018,773)
Exchange differences on foreign currency translations     (118)   (118) (16)
Issuance of Class A ordinary shares for conversion of promissory notes 1,341     19,485,882   19,487,223  
Issuance of Class A ordinary shares pursuant to the SEPA, net of transaction costs 2,416     4,387,575   4,389,991  
Issuance of Class A ordinary shares for advisory fee 39     116,961   117,000  
Issuance of Class A ordinary shares under private placement 1,248     3,143,712   3,144,960  
Balance at Dec. 31, 2025 16,501 $ 2,120 (57,250,842) $ (7,355,600) 82,145,014 $ 10,554,008 24,910,673 3,200,528
Balance (in Dollars) $ 16,501 $ 2,120 $ (57,250,842) $ (7,355,600) $ 82,145,014 $ 10,554,008 $ 24,910,673 $ 3,200,528
[1] Giving retroactive effect to the issuance of ordinary shares which are detailed in Note 1.
[2] Reserves consist of foreign currency translation reserve and share premium.