v3.26.1
ACCRUALS AND OTHER CURRENT LIABILITIES
12 Months Ended
Dec. 31, 2025
Payables and Accruals [Abstract]  
ACCRUALS AND OTHER CURRENT LIABILITIES

 

12. ACCRUALS AND OTHER CURRENT LIABILITIES

 

                   
    As of December 31,  
    2024     2025     2025  
    HKD’000     HKD’000     US$’000  
                   
Accrued payroll and welfare expenses     194       231       30  
Withholding tax payable (note)     746       746       96  
Accrued audit fee     876       1,180       151  
Deferred government subsidies     677       677       87  
Other accruals and payables     193       676       87  
Total     2,686       3,510       451  

 

Note: The Company’s operating subsidiary, acting as fund manager, withheld income tax on behalf of a fund that was closed during the year ended December 31, 2024. These funds are held for potential future tax obligations related to investor distributions and will be remitted to tax authorities if required upon final determination of the fund’s tax position.

 

 

PLUTUS FINANCIAL GROUP LIMITED AND ITS SUBSIDIARIES

NOTES TO CONSOLIDATED FINANCIAL STATEMENTS