v3.26.1
Unaudited Condensed Consolidated Statements of Cash Flows
6 Months Ended
Dec. 31, 2025
HKD ($)
Dec. 31, 2025
USD ($)
Dec. 31, 2024
HKD ($)
Cash flows from operating activities:      
Net loss $ (1,147,010) $ (147,368) $ (26,529,361)
Adjustments to reconcile net income to net cash provided by operating activities:      
Depreciation of property and equipment 55,053 7,073 53,548
Amortization of right-of-use assets-operating lease 567,585 72,923 557,495
Reversal of provision for credit losses (342) (44) (92,618)
ESOP Expenses 50,762 6,522
Change in operating assets and liabilities      
Accounts receivable 96,955 12,457 (146,017)
Prepayment, deposits and other receivables (4,329,416) (556,245) 1,077,571
Amount due from a related party (20,000) (2,570)
Accrued expenses and other payables 6,779,337 871,011 (906,195)
Account payable 24,703 3,174 15,012
Income tax payable (267,833) (34,411) (841,670)
Lease liabilities (555,420) (71,360) (556,070)
Net cash (used in) provided by operating activities 1,254,374 161,162 (27,368,305)
Cash flow from investing activities:      
Purchases of property and equipment (43,500) (5,589) (48,240)
Net cash used in investing activity (43,500) (5,589) (48,240)
Cash flow from financing activities:      
Repayment from shareholders 77,630
Proceed from IPO, net 55,057,154
Dividend payments (5,865,364)
Net cash provided by financing activities 49,269,420
Net change in cash 1,210,874 155,573 21,852,875
Cash, beginning of the period 32,188,711 4,135,613 10,855,128
Effect on exchange rate (204,473) (26,271) (131,311)
Cash, end of the period 33,195,112 4,264,915 32,576,692
Reconciliation of cash to the unaudited condensed consolidated balance sheets      
Cash 33,195,112   32,576,692
Cash, end of the period 33,195,112   32,576,692
Supplemental cash flow information      
Cash paid for income tax 350,462 45,027 874,929
Cash paid for interest expense 86 11 18
Non-cash transactions in investing and financing activities      
Deferred IPO cost recognized as additional paid-in capital 7,334,123
Right-of-use assets obtained in exchange of lease liabilities $ 170,848 $ 21,951