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

 

23. Lease liabilities

 

   2025   2025   2024 
   US$   HK$   HK$ 
             
Lease liabilities payable:               
                
Within one year   4,045,398    31,486,548    38,148,743 
Within a period of more than one year
but not more than 5 years		   3,670,053    28,565,127    36,268,295 
                
Lease liabilities   7,715,451    60,051,675    74,417,038 
                
Less: portion classified as current
liabilities		   (4,045,398)   (31,486,548)   (38,148,743)
                
Non-current liabilities   3,670,053    28,565,127    36,268,295 

 

The incremental borrowing rates at 5% to 7.8% (2024: 2.6% to 8.4%) per annum.

 

Lease obligations that are denominated in currencies other than the functional currencies of the relevant group entities are set out below:

 

   New Taiwan
Dollar		 
   HK$ 
     
As at December 31, 2025   - 
      
As at December 31, 2024   7,295 

 

 

MasterBeef Group and its subsidiaries

 

 

 

Notes to the Consolidated Financial Statements (Continued)

December 31, 2025, 2024 and 2023