| Schedule of transaction detailed in consolidated financial statements |
In
addition to the transactions detailed elsewhere in these consolidated financial statements, the Group had the following transactions
with related parties during the year:-
Schedule
of transaction detailed in consolidated financial statements
| | |
2025 | | |
2025 | | |
2024 | | |
2023 | |
| | |
US$ | | |
HK$ | | |
HK$ | | |
HK$ | |
| | |
| | |
| | |
| | |
| |
| | |
| | |
| | |
| | |
| |
| Sales of goods to related companies | |
| | | |
| | | |
| | | |
| | |
| - related companies (Note (a)) | |
| 1,217,068 | | |
| 9,472,803 | | |
| 11,192,830 | | |
| - | |
| - a related company (Note (b)) | |
| - | | |
| - | | |
| - | | |
| 22,298 | |
| - a related company (Note (c)) | |
| 781 | | |
| 6,081 | | |
| - | | |
| 9,432 | |
| Rental income received related companies
(Note (a)) | |
| 134,828 | | |
| 1,049,405 | | |
| 626,517 | | |
| - | |
| Rental expenses to related companies (Note
(a)) | |
| 22,356 | | |
| 174,000 | | |
| 14,500 | | |
| - | |
| Rental expenses to related companies (Note
(b)) | |
| 588,506 | | |
| 4,580,520 | | |
| 3,715,200 | | |
| 4,188,400 | |
| Loan interest expenses to directors | |
| 284,369 | | |
| 2,213,331 | | |
| - | | |
| - | |
| Loan interest expenses to related companies
(Note (b)) | |
| 203,952 | | |
| 1,587,422 | | |
| 1,950,246 | | |
| 2,285,985 | |
| Storage expenses to related company (Note
(b)) | |
| 14,014 | | |
| 109,073 | | |
| 104,011 | | |
| 113,142 | |
| Management fee income
from related companies (Note (a)) | |
| 1,902,920 | | |
| 14,811,000 | | |
| 13,799,000 | | |
| - | |
The
above transactions were made at prices and terms in the normal course of business as agreed between the parties.
Note:
| (a) | These are the related companies to the Group because some of the directors
of the Group are part of the shareholders or ultimate shareholder in these related companies. |
| (b) | These are related companies to the Group because some of the directors
of the Group, are the close family member of the shareholder or ultimate shareholder in this related company. |
| | This
is a related company to the Group because one of the directors of the Group, is a close family
member of one of the shareholders in this related company. |
|
| Schedule of compensation of key management |
Compensation of key management personnel of the Group during the year was
as follows:-
Schedule of compensation of key
management
| | |
2025 | | |
2025 | | |
2024 | | |
2023 | |
| | |
US$ | | |
HK$ | | |
HK$ | | |
HK$ | |
| | |
| | |
| | |
| | |
| |
| Short-term employee benefits | |
| | | |
| | | |
| | | |
| | |
| - other emoluments | |
| 827,610 | | |
| 6,441,539 | | |
| 4,508,852 | | |
| 7,680,000 | |
| Employer’s contribution
to defined contribution plans | |
| 13,298 | | |
| 103,500 | | |
| 76,500 | | |
| 108,000 | |
| | |
| | | |
| | | |
| | | |
| | |
| Short-term
employee benefits | |
| 840,908 | | |
| 6,545,039 | | |
| 4,585,352 | | |
| 7,788,000 | |
|