v3.26.1
Fair Value of Assets and Liabilities (Tables)
 12 Months Ended
Dec. 31, 2025
Fair Value of Assets and Liabilities [Abstract]  
Schedule of Class of Assets Measured at Fair Value

The following table shows an analysis of each class of assets measured at fair value at the reporting date:

 

    Fair value measurement at the reporting date using  
    Quoted prices in active markets for identical instruments     Significant observant inputs other than quoted prices     Significant unobservable inputs              
    (Level 1)     (Level 2)     (Level 3)     Total     Total  
    HK$     HK$     HK$     HK$     US$  
December 31, 2025                                        
Financial assets:                                        
Contingent consideration          —            —       8,704,606       8,704,606       1,118,370  
                                         
December 31, 2024                                        
Financial liabilities:                                        
Convertible promissory notes - derivative     —       —       6,756,516       6,756,516       868,079