| Schedule of Group’s Revenues Disaggregated by Service Lines |
The following table presents
the Group’s revenues disaggregated by service lines for the six months ended December 31, 2025 and 2024:
| | |
For the six months ended December 31, | |
| | |
2024 | | |
2025 | |
| | |
HKD | | |
HKD | | |
US$ | |
| Employment services | |
$ | 5,038,418 | | |
$ | 5,329,806 | | |
$ | 684,775 | |
| Payroll outsourcing services | |
$ | 8,686,075 | | |
$ | 8,702,307 | | |
$ | 1,118,074 | |
| Total revenues | |
$ | 13,724,493 | | |
$ | 14,032,113 | | |
$ | 1,802,849 | |
|
| Schedule of Revenues Disaggregated by Service Lines and Geographic Location |
The following table presented
the Group’s revenues disaggregated by service lines and geographic location of the employees of our customers for the six months
ended December 31, 2025 and 2024:
| | |
For the six months ended December 31, | |
| | |
2024 | | |
2025 | | |
2025 | |
| Revenues | |
HKD | | |
HKD | | |
US$ | |
| Hong Kong | |
$ | 446,999 | | |
$ | 425,982 | | |
$ | 54,730 | |
| Macau | |
| 36,000 | | |
| 24,037 | | |
| 3,088 | |
| PRC | |
| 2,593,720 | | |
| 2,711,617 | | |
| 348,389 | |
| Taiwan | |
| 1,540,392 | | |
| 1,470,822 | | |
| 188,972 | |
| Japan | |
| 42,584 | | |
| 69,761 | | |
| 8,963 | |
| Australia | |
| 120,056 | | |
| - | | |
| - | |
| Thailand | |
| 12,098 | | |
| 32,471 | | |
| 4,172 | |
| Malaysia | |
| - | | |
| 177,869 | | |
| 22,853 | |
| Vietnam | |
| - | | |
| 19,488 | | |
| 2,504 | |
| India | |
| 10,346 | | |
| 99,486 | | |
| 12,782 | |
| Indonesia | |
| - | | |
| 27,068 | | |
| 3,478 | |
| Philippines | |
| 53,125 | | |
| 13,349 | | |
| 1,715 | |
| Singapore | |
| 36,790 | | |
| 79,179 | | |
| 10,173 | |
| South Korea | |
| 146,308 | | |
| 71,172 | | |
| 9,144 | |
| Italy | |
| - | | |
| 107,505 | | |
| 13,812 | |
| Total employment services | |
| 5,038,418 | | |
| 5,329,806 | | |
| 684,775 | |
| Hong Kong | |
| 424,836 | | |
| 817,924 | | |
| 105,087 | |
| Macau | |
| 219,605 | | |
| 264,882 | | |
| 34,032 | |
| PRC | |
| 7,856,625 | | |
| 7,468,402 | | |
| 959,541 | |
| Taiwan | |
| 160,312 | | |
| 102,954 | | |
| 13,228 | |
| India | |
| 24,697 | | |
| 48,145 | | |
| 6,186 | |
| Total payroll outsourcing services | |
| 8,686,075 | | |
| 8,702,307 | | |
| 1,118,074 | |
| Total revenues | |
$ | 13,724,493 | | |
$ | 14,032,113 | | |
$ | 1,802,849 | |
|
| Schedule of Group’s Revenues Disaggregated by the Timing of Revenue Recognition |
The following table presents
the Group’s revenues disaggregated by the timing of revenue recognition for the six months ended December 31, 2025 and 2024:
| | |
For the six months ended December 31, | |
| | |
2024 | | |
2025 | |
| | |
HKD | | |
HKD | | |
US$ | |
| Services transferred over time | |
$ | 13,724,493 | | |
$ | 14,032,113 | | |
$ | 1,802,849 | |
| Total revenues | |
$ | 13,724,493 | | |
$ | 14,032,113 | | |
$ | 1,802,849 | |
|