| Schedule of cash flows information |
Schedule
of cash flows information
| | |
Loans from related companies | | |
Lease liabilities | | |
Bank loans | | |
Loans from directors | |
| | |
(Note 22) | | |
(Note 23) | | |
(Note 25) | | |
(Note 16) | |
| | |
HK$ | | |
HK$ | | |
HK$ | | |
HK$ | |
| | |
| | |
| | |
| | |
| |
| January 1, 2024 | |
| 53,873,328 | | |
| 76,983,367 | | |
| 77,754,259 | | |
| - | |
| | |
| | | |
| | | |
| | | |
| | |
| Changes from financing cash flows | |
| | | |
| | | |
| | | |
| | |
| Payment of bank loan | |
| - | | |
| - | | |
| (7,569,370 | ) | |
| - | |
| Interest paid for bank loan | |
| - | | |
| - | | |
| (2,645,713 | ) | |
| - | |
| Payment of loan from related companies | |
| (10,190,497 | ) | |
| - | | |
| - | | |
| - | |
| Interest paid for loan from related companies | |
| (1,950,246 | ) | |
| - | | |
| - | | |
| - | |
| Payment of principal portion of lease liabilities | |
| - | | |
| (48,883,789 | ) | |
| - | | |
| - | |
| Payment of interest portion of lease liabilities | |
| - | | |
| (5,594,836 | ) | |
| - | | |
| - | |
| | |
| | | |
| | | |
| | | |
| | |
Total changes from financing
cash flows | |
| (12,140,743 | ) | |
| (54,478,625 | ) | |
| (10,215,083 | ) | |
| - | |
| | |
| | | |
| | | |
| | | |
| | |
| Other changes | |
| | | |
| | | |
| | | |
| | |
| Increase in lease liabilities from entering into new lease (Note 13) | |
| - | | |
| 26,786,998 | | |
| - | | |
| - | |
| Increase in lease liabilities from modification (Note 13) | |
| - | | |
| 16,222,827 | | |
| - | | |
| - | |
| Interest on lease liabilities (Note 7) | |
| - | | |
| 5,594,836 | | |
| - | | |
| - | |
| Written back on disposal | |
| - | | |
| 3,307,941 | | |
| - | | |
| - | |
| Exchange difference | |
| - | | |
| (306 | ) | |
| - | | |
| - | |
| Interest on bank loan (Note 7) | |
| - | | |
| - | | |
| 2,645,713 | | |
| - | |
| Interest on loan from related companies (Note 7) | |
| 1,950,246 | | |
| - | | |
| - | | |
| - | |
| | |
| | | |
| | | |
| | | |
| | |
| Total other changes | |
| 1,950,246 | | |
| 51,912,296 | | |
| 2,645,713 | | |
| - | |
| | |
| | | |
| | | |
| | | |
| | |
| December 31, 2024 | |
| 43,682,831 | | |
| 74,417,038 | | |
| 70,184,889 | | |
| - | |
MasterBeef
Group and its subsidiaries
Notes
to the Consolidated Financial Statements (Continued)
December
31, 2025, 2024 and 2023
| 32. |
Cash
flows information (continued) |
| | |
Loan from related companies | | |
Lease liabilities | | |
Bank loans | | |
Loans from directors | |
| | |
(Note 22) | | |
(Note 23) | | |
(Note 25) | | |
(Note 16) | |
| | |
HK$ | | |
HK$ | | |
HK$ | | |
HK$ | |
| | |
| | |
| | |
| | |
| |
| Changes from financing cash flows | |
| | | |
| | | |
| | | |
| | |
| Payment of bank loan | |
| - | | |
| - | | |
| (8,023,653 | ) | |
| - | |
| Interest paid for bank loan | |
| - | | |
| - | | |
| (1,972,532 | ) | |
| - | |
| Payment of loan from related companies | |
| (900,676 | ) | |
| - | | |
| - | | |
| - | |
| Interest paid for loan from related companies | |
| (108,096 | ) | |
| - | | |
| - | | |
| - | |
| Proceed from loans from directors | |
| - | | |
| - | | |
| - | | |
| 42,473,611 | |
| Payment of principal portion of lease liabilities | |
| - | | |
| (42,925,920 | ) | |
| - | | |
| - | |
| Payment of interest portion of lease liabilities | |
| - | | |
| (3,931,817 | ) | |
| - | | |
| - | |
| | |
| | | |
| | | |
| | | |
| | |
| Total changes from financing cash flows | |
| (1,008,772 | ) | |
| (46,857,737 | ) | |
| (9,996,185 | ) | |
| 42,473,611 | |
| | |
| | | |
| | | |
| | | |
| | |
| Other changes | |
| | | |
| | | |
| | | |
| | |
| Increase in lease liabilities from entering into new lease (Note 13) | |
| - | | |
| 29,572,601 | | |
| - | | |
| - | |
| Decrease in lease liabilities from modification (Note 13) | |
| - | | |
| (1,012,044 | ) | |
| - | | |
| - | |
| Interest on lease liabilities (Note 7) | |
| - | | |
| 3,931,817 | | |
| - | | |
| - | |
| Interest on bank loan (Note 7) | |
| - | | |
| - | | |
| 1,972,532 | | |
| - | |
| Interest on loan from related companies (Note 7) | |
| 1,587,422 | | |
| - | | |
| - | | |
| - | |
| Interest on loans from directors (Note 7) | |
| - | | |
| - | | |
| - | | |
| 2,213,330 | |
| | |
| | | |
| | | |
| | | |
| | |
| Total other changes | |
| 1,587,422 | | |
| 32,492,374 | | |
| 1,972,532 | | |
| 2,213,330 | |
| | |
| | | |
| | | |
| | | |
| | |
| December 31, 2025 | |
| 44,261,481 | | |
| 60,051,675 | | |
| 62,161,236 | | |
| 44,686,941 | |
| | |
| | | |
| | | |
| | | |
| | |
| December 31, 2025 (US$) | |
| 5,686,724 | | |
| 7,715,451 | | |
| 7,986,489 | | |
| 5,741,388 | |
MasterBeef
Group and its subsidiaries
Notes
to the Consolidated Financial Statements (Continued)
December
31, 2025, 2024 and 2023
|