v3.26.1
DISAGGREGATED REVENUE (Tables)
12 Months Ended
Dec. 31, 2025
Revenue from Contract with Customer [Abstract]  
SCHEDULE OF REVENUE FROM CONTRACTS WITH CUSTOMERS

The following is the Company’s revenue from contracts with customers that are recognized at a point in time, in accordance with ASC Topic 606, by major transactional based services:

 

 

   2023   2024   2025   2025 
  

For the years ended December 31,

 
   2023   2024   2025   2025 
   HKD’000   HKD’000   HKD’000   US$’000 
                 
Securities brokerage services                    
Securities brokerage commission income   3,513    2,145    2,117    272 
Securities brokerage handling fee   261    349    378    49 
Securities brokerage services   3,774    2,494    2,495    321 
                     
Placing services                    
Placing commission income   8,237    -    -    - 
                     
Asset management services                    
Fund setup fee   308    -    -    - 
Fund subscription fee   81    247    287    37 
    389    247    287    37 
                     
Total revenues recognized at a point in time   12,400    2,741    2,782    358 

 

The following is the Company’s revenue from contracts with customers for services recognized over a period of time in accordance with ASC Topic 606, by major service type:

 

   For the years ended December 31, 
   2023   2024   2025   2025 
   HKD’000   HKD’000   HKD’000   US$’000 
Interest income                    
Margin financing   5,981    3,059    1,475    190 
Money Lending   -    -    2,734    351 
Interest income   5,981    3,059    4,209    541 
Asset management services                    
Management fee income   3,558    3,948    3,448    442 
                     
Total revenues recognized over a period of time   9,539    7,007    7,657    983