| Schedule of Financial Assets and Receivables and Financial Liabilities at Amortized Cost |
At the reporting date, the aggregate carrying amounts of financial
assets and financial liabilities were as follows:
| | |
As of December 31, | |
| | |
2024 | | |
2025 | |
| | |
HK$ | | |
HK$ | | |
US$ | |
| Financial assets at fair value through profit or loss | |
| | |
| | |
| |
| Contingent consideration | |
| — | | |
| 8,704,606 | | |
| 1,118,370 | |
| | |
| | | |
| | | |
| | |
| Financial assets measured at amortized cost | |
| | | |
| | | |
| | |
| Trade and other receivables | |
| 9,106,174 | | |
| 11,512,956 | | |
| 1,479,187 | |
| Cash and bank balances | |
| 42,222,014 | | |
| 6,859,938 | | |
| 881,366 | |
| | |
| 51,328,188 | | |
| 27,077,500 | | |
| 3,478,923 | |
| | |
| | | |
| | | |
| | |
| Financial liabilities measured at amortized cost | |
| | | |
| | | |
| | |
| Trade and other payables | |
| 12,990,458 | | |
| 10,566,327 | | |
| 1,357,565 | |
| Bank borrowings | |
| 3,845,863 | | |
| — | | |
| — | |
| Lease liabilities | |
| 2,390,304 | | |
| 4,834,208 | | |
| 621,099 | |
| Convertible promissory notes | |
| 13,860,647 | | |
| — | | |
| — | |
| | |
| 33,087,272 | | |
| 15,400,535 | | |
| 1,978,664 | |
|