| Schedule of Share Capital |
| |
|
Ordinary
shares –
Class A |
|
|
Ordinary
shares –
Class B |
|
|
Total |
|
| |
|
Number of
shares* |
|
|
Number of
shares* |
|
|
Number of Shares* |
|
|
HK$ |
|
|
US$ |
|
| Balance as at January 1, 2024 |
|
|
131,250 |
|
|
|
25,000 |
|
|
|
156,250 |
|
|
|
9,750 |
|
|
|
1,253 |
|
| Issuance of Class A ordinary shares for debt conversion |
|
|
7,473 |
|
|
|
— |
|
|
|
7,473 |
|
|
|
466 |
|
|
|
60 |
|
| Issuance of Class A ordinary shares for initial public offering, net of related expenses |
|
|
17,834 |
|
|
|
— |
|
|
|
17,834 |
|
|
|
1,113 |
|
|
|
143 |
|
| Underwriters’ exercise of over-allotment option |
|
|
1,247 |
|
|
|
— |
|
|
|
1,247 |
|
|
|
78 |
|
|
|
10 |
|
| Issuance of Class A ordinary shares for commitment fee |
|
|
799 |
|
|
|
— |
|
|
|
799 |
|
|
|
50 |
|
|
|
6 |
|
| Balance as December 31, 2024 |
|
|
158,603 |
|
|
|
25,000 |
|
|
|
183,603 |
|
|
|
11,457 |
|
|
|
1,472 |
|
| Issuance of Class A ordinary shares for conversion of promissory notes |
|
|
21,486 |
|
|
|
— |
|
|
|
21,486 |
|
|
|
1,341 |
|
|
|
172 |
|
| Issuance of Class A ordinary shares pursuant to the SEPA |
|
|
38,727 |
|
|
|
— |
|
|
|
38,727 |
|
|
|
2,416 |
|
|
|
311 |
|
| Issuance of Class A ordinary shares for advisory fee |
|
|
625 |
|
|
|
— |
|
|
|
625 |
|
|
|
39 |
|
|
|
5 |
|
| Issuance of Class A ordinary shares under private placement |
|
|
20,000 |
|
|
|
— |
|
|
|
20,000 |
|
|
|
1,248 |
|
|
|
160 |
|
| Conversion of Class B to Class A ordinary shares |
|
|
25,000 |
|
|
|
(25,000 |
) |
|
|
— |
|
|
|
— |
|
|
|
— |
|
| Rounding effect upon reverse share split |
|
|
550 |
|
|
|
— |
|
|
|
550 |
|
|
|
— |
|
|
|
— |
|
| Balance as December 31, 2025 |
|
|
264,991 |
|
|
|
— |
|
|
|
264,991 |
|
|
|
16,501 |
|
|
|
2,120 |
|
| * | All shares and per share amount used herein and in the accompanying financial statements have been retroactively stated to reflect the effect of the reverse share split effected on October 6, 2025 and April 17, 2026 |
|