v3.26.1
SCHEDULE OF ACCRUALS AND OTHER CURRENT LIABILITIES (Details)
$ in Thousands
Dec. 31, 2025
USD ($)
Dec. 31, 2025
HKD ($)
Dec. 31, 2024
HKD ($)
Payables and Accruals [Abstract]      
Accrued payroll and welfare expenses $ 30 $ 231,000 $ 194,000
Withholding tax payable 96 746,000 746,000
Accrued audit fee 151 1,180,000 876,000
Deferred government subsidies 87 677,000 677,000
Other accruals and payables 87 676,000 193,000
Total $ 451 $ 3,510,000 $ 2,686,000