v3.26.1
SCHEDULE OF RECONCILIATION OF PROVISION FOR INCOME TAXES (Details)
$ in Thousands, $ in Thousands
12 Months Ended
Dec. 31, 2025
USD ($)
Dec. 31, 2025
HKD ($)
Dec. 31, 2024
USD ($)
Dec. 31, 2024
HKD ($)
Dec. 31, 2023
HKD ($)
Income Tax Disclosure [Abstract]          
Loss before income taxes $ (4,662) $ (36,266) $ (854) $ (6,636) $ (7,072)
Tax at Hong Kong statutory tax rate of 16.5% (769) (5,984)   (1,095) (1,167)
Effect of tax-exempt for the Company and its subsidiaries incorporated in Cayman Islands and British Virgin Islands 404 3,143   35 33
Adjustments in respect of current tax of previous years   (149)
Tax effect of Hong Kong concessionary tax rate   (12) (165)
Tax effect of temporary difference   (13)
Change in valuation allowance 748 5,822  
Tax effect of non-taxable income (6) (44)   (98) (39)
Tax effect of deductible expense 1 6   206 293
Others 19 144  
Total $ 397 $ 3,087   $ (1,113) $ (1,058)