v3.26.1
SCHEDULE OF COMPONENTS OF DEFERRED TAX (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, 2022
USD ($)
Dec. 31, 2022
HKD ($)
Dec. 31, 2025
HKD ($)
Income Tax Disclosure [Abstract]              
Deferred tax property and equipment, beginning balance   $ 187   $ 299      
Deferred tax allowance for expected credit losses, beginning balance   1,570   1,806    
Deferred tax net operating loss, beginning balance   1,330      
Deferred tax right of use assets, beginning balance        
Deferred tax lease liabilities, beginning balance        
Deferred tax, beginning balance $ 396 3,087 $ 270 2,105 $ 39 314  
Deferred tax property and equipment, Recognized in statements of loss   (122)   (112)   (15)  
Deferred tax allowance for expected credit losses, Recognized in statements of loss   311   (236)   1,806  
Deferred tax net operating loss, Recognized in statements of loss   2,546   1,330    
Deferred tax write of use assets, Recognized in statements of loss   166      
Deferred tax net operating loss, Recognized in statements of loss   (166)      
Deferred tax, Recognized in statements of loss 351 2,735 126 982 $ 231 1,791  
Valuation Allowance Property and equipment             $ (65)
Valuation allowance for expected credit losses             (1,881)
Valuation allowance for net operating loss             (3,876)
Valuation allowance right of use assets             (166)
Valuation allowance lease liabilities             166
Valuation allowance             $ (5,822)
Valuation allowance (747)            
Deferred tax property and equipment, ending balance     187   $ 314  
Deferred tax allowance for expected credit losses, ending balance     1,570      
Deferred tax net operating loss, ending balance     1,330      
Deferred tax right of use assets, ending balance          
Deferred tax lease liabilities, ending balance            
Deferred tax, ending balance $ 396 $ 3,087