Consolidated Statements of Profit or Loss |
12 Months Ended | |||
|---|---|---|---|---|
|
Dec. 31, 2025
USD ($)
$ / shares
|
Dec. 31, 2025
HKD ($)
$ / shares
|
Dec. 31, 2024
HKD ($)
$ / shares
|
Dec. 31, 2023
HKD ($)
$ / shares
|
|
| Profit or loss [abstract] | ||||
| Revenue | $ 58,985,525 | $ 459,102,040 | $ 503,975,453 | $ 532,286,102 |
| Other income and gains | 403,158 | 3,137,903 | 2,575,532 | 1,191,524 |
| Raw materials and consumables used | (21,413,932) | (166,671,052) | (162,919,358) | (173,923,946) |
| Depreciation of property, plant and equipment | (3,549,440) | (27,626,357) | (34,038,855) | (35,795,951) |
| Amortisation of right-of-use assets | (5,006,718) | (38,968,788) | (44,562,079) | (48,467,296) |
| Staff costs | (19,299,674) | (150,215,156) | (169,577,298) | (177,874,361) |
| Utilities expenses | (2,331,496) | (18,146,730) | (19,133,238) | (19,896,742) |
| Impairment loss in respect of assets held for sale | (23,545,499) | |||
| Impairment of property, plant and equipment | (241,205) | (1,877,371) | (4,549,381) | |
| Impairment of right-of-use asset | (527,031) | (4,102,040) | (5,013,080) | |
| Gain on disposal of subsidiaries | 58,678,325 | |||
| Other expenses | (11,624,683) | (90,478,393) | (79,631,075) | (72,312,851) |
| Finance costs | (1,246,913) | (9,705,101) | (10,190,795) | (11,449,103) |
| (Loss)/profit before tax | (5,852,409) | (45,551,045) | 35,614,151 | (29,788,123) |
| Income tax expense | (896,366) | (6,976,688) | (2,713,707) | (7,657,988) |
| (Loss)/profit for the year | $ (6,748,775) | $ (52,527,733) | $ 32,900,444 | $ (37,446,111) |
| (Loss)/earnings per share | ||||
| Basic | (per share) | $ (0.41) | $ (3.17) | $ 2.56 | $ (3,745.00) |
| Diluted | (per share) | $ (0.41) | $ (3.17) | $ 2.56 | $ (3,745.00) |
| X | ||||||||||
- Definition Amortisaion of right of use assets. No definition available.
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| X | ||||||||||
- Definition Gain loss on disposal of subsidiaries. No definition available.
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| X | ||||||||||
- Definition Impairment loss in respect of assets held for sale. No definition available.
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| X | ||||||||||
- Definition Impairment of rightofuse asset. No definition available.
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| X | ||||||||||
- Definition Staff costs. No definition available.
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| X | ||||||||||
- Definition The amount of profit (loss) attributable to ordinary equity holders of the parent entity (the numerator) divided by the weighted average number of ordinary shares outstanding during the period (the denominator). Reference 1: http://www.xbrl.org/2003/role/disclosureRef
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| X | ||||||||||
- Definition The amount of depreciation and amortisation expense. Depreciation and amortisation are the systematic allocations of depreciable amounts of assets over their useful lives. Reference 1: http://www.xbrl.org/2003/role/disclosureRef
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| X | ||||||||||
- Definition The amount of profit (loss) attributable to ordinary equity holders of the parent entity (the numerator), divided by the weighted average number of ordinary shares outstanding during the period (the denominator), both adjusted for the effects of all dilutive potential ordinary shares. [Refer: Ordinary shares [member]; Weighted average [member]] Reference 1: http://www.xbrl.org/2003/role/disclosureRef
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| X | ||||||||||
- References No definition available.
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| X | ||||||||||
- Definition The amount of costs associated with financing activities of the entity. Reference 1: http://www.xbrl.org/2003/role/disclosureRef
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| X | ||||||||||
- Definition The amount of impairment loss recognised in profit or loss for property, plant and equipment. [Refer: Impairment loss recognised in profit or loss; Property, plant and equipment] Reference 1: http://www.xbrl.org/2003/role/disclosureRef
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| X | ||||||||||
- References No definition available.
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| X | ||||||||||
- Definition The aggregate amount included in the determination of profit (loss) for the period in respect of current tax and deferred tax. [Refer: Current tax expense (income); Deferred tax expense (income)] Reference 1: http://www.xbrl.org/2003/role/disclosureRef
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| X | ||||||||||
- Definition The amount of expenses that the entity does not separately disclose in the same statement or note when the entity uses the 'function of expense' form for its analysis of expenses. Reference 1: http://www.xbrl.org/2003/role/disclosureRef
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| X | ||||||||||
- Definition The amount of operating income that the entity does not separately disclose in the same statement or note. Reference 1: http://www.xbrl.org/2003/role/disclosureRef
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| X | ||||||||||
- Definition The total of income less expenses from continuing and discontinued operations, excluding the components of other comprehensive income. [Refer: Other comprehensive income] Reference 1: http://www.xbrl.org/2003/role/disclosureRef
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| X | ||||||||||
- Definition The profit (loss) before tax expense or income. [Refer: Profit (loss)] Reference 1: http://www.xbrl.org/2003/role/exampleRef
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| X | ||||||||||
- Definition The amount of raw materials and consumables used in the production process or in the rendering of services. [Refer: Current raw materials] Reference 1: http://www.xbrl.org/2003/role/exampleRef
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| X | ||||||||||
- Definition The income arising in the course of an entity's ordinary activities. Income is increases in assets, or decreases in liabilities, that result in increases in equity, other than those relating to contributions from holders of equity claims. Reference 1: http://www.xbrl.org/2003/role/disclosureRef
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| X | ||||||||||
- Definition The amount of expense arising from purchased utilities. Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef
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