v3.26.1
(Loss)/earnings per shares
12 Months Ended
Dec. 31, 2025
Notes and other explanatory information [abstract]  
(Loss)/earnings per shares

 

10.(Loss)/earnings per shares

 

The calculation of the basic and diluted (loss)/earnings per share attributable to owners of the Company is based on the following data:

 

Earnings figures are calculated as follows:

 

   2025   2025   2024   2023 
   US$   HK$   HK$   HK$ 
                 
(Loss)/profit for the year attributable to the owners of the Company   (6,748,775)   (52,527,733)   32,900,444    (37,446,111)
                     
Weighted average number of ordinary shares for the purpose of calculating the basic earnings per share and dilutive earning per share   16,555,205    16,555,205    12,845,765    10,000 

 

No diluted earnings per share for the years ended December 31, 2025, 2024 and 2023 were presented as there were no potential ordinary shares in issue for these three years.

 

 

MasterBeef Group and its subsidiaries

 

 

 

Notes to the Consolidated Financial Statements (Continued)

December 31, 2025, 2024 and 2023