v3.26.1
Accounts Receivable, Net (Tables)
6 Months Ended
Dec. 31, 2025
Accounts Receivable, Net [Abstract]  
Schedule of Accounts Receivable, Net

Accounts receivable, net consisted of the following:

 

   June 30,
2025
   December 31,
2025
 
   HKD   HKD   US$ 
Accounts receivable  $3,625,254   $3,528,299   $453,316 
Less: Allowance for credit losses   (43,402)   (43,060)   (5,532)
Accounts receivable, net  $3,581,852   $3,485,239   $447,784 
Schedule of Movement of Allowance for Credit Losses

The following table sets forth the movement of allowance for credit losses:

 

   June 30,
2025
   December 31,
2025
 
   HKD   HKD   US$ 
Beginning balance  $120,620   $43,402   $5,576 
Recovery   (115,535)   (37,962)   (4,877)
Addition   38,317    37,620    4,833 
Ending balance  $43,402   $43,060   $5,532