v3.26.1
Trade receivables
12 Months Ended
Dec. 31, 2025
Notes and other explanatory information [abstract]  
Trade receivables

 

18. Trade receivables

 

Schedule of trade receivables 

   2025   2025   2024 
   US$   HK$   HK$ 
                
Trade receivables   437,456    3,404,848    3,319,847 

 

The following is an aged analysis of trade receivables net of allowance for expected credit losses presented based on the invoice dates and the date of rendering of services.

 

Schedule of trade receivables net of allowance for credit losses 

   2025   2025   2024 
   US$   HK$   HK$ 
             
0-30 days   428,332    3,333,832    3,080,433 
31-60 days   4,261    33,168    224,697 
61-90 days   4,863    37,848    14,717 
                
Total   437,456    3,404,848    3,319,847 

 

Details of impairment assessment of trade and other receivables are set out in Note 28.

 

 

MasterBeef Group and its subsidiaries

 

 

 

Notes to the Consolidated Financial Statements (Continued)

December 31, 2025, 2024 and 2023