Schedule of income tax expense at the effective tax rates (Details) |
12 Months Ended | |||
|---|---|---|---|---|
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Dec. 31, 2025
USD ($)
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Dec. 31, 2025
HKD ($)
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Dec. 31, 2024
HKD ($)
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Dec. 31, 2023
HKD ($)
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| Notes and other explanatory information [abstract] | ||||
| (Loss)/profit before tax | $ (5,852,409) | $ (45,551,045) | $ 35,614,151 | $ (29,788,123) |
| Tax at applicable rate | (978,563) | (7,616,451) | 5,766,512 | (5,018,726) |
| Income not subject to tax | (20,460) | (159,247) | (11,142,285) | (177,009) |
| Non-deductible expenses | 688,343 | 5,357,582 | 2,513,924 | 4,613,617 |
| Income tax exemption and rebate | (2,313) | (18,000) | (10,500) | (30,000) |
| Tax effect of deductible temporary differences not recognized | 646,137 | 5,029,080 | 1,331,573 | 4,213,670 |
| Utilisation of previously unrecognised tax losses | (9,090) | (70,749) | (395,030) | (1,052,220) |
| Over-provision for previous year | (2) | (9,923) | (1,049) | |
| Difference in tax rate in different countries | 6,645 | 51,722 | 5,775 | |
| Tax losses not recognised | 565,667 | 4,402,753 | 4,653,661 | 5,146,140 |
| Others | (36,435) | |||
| Total tax expenses for the year | $ 896,366 | $ 6,976,688 | $ 2,713,707 | $ 7,657,988 |
| X | ||||||||||
- Definition Income tax exemption and rebate. No definition available.
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- Definition Over under provision for previous year. No definition available.
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- Definition Tax effect of deductible temporary differences not recognized. No definition available.
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- Definition Tax losses not recognised. No definition available.
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- Definition Utilisation of previously unrecognised tax losses. 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 | ||||||||||
- References No definition available.
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| X | ||||||||||
- Definition The amount that represents the difference between the tax expense (income) and the product of the accounting profit multiplied by the applicable tax rate(s) that the entity does not separately disclose in the same statement or note. [Refer: Accounting profit; Applicable tax rate] 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 that represents the difference between the tax expense (income) and the product of the accounting profit multiplied by the applicable tax rate(s) that relates to changes in the tax rate. [Refer: Accounting profit] Reference 1: http://www.xbrl.org/2003/role/disclosureRef
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| X | ||||||||||
- Definition The amount that represents the difference between the tax expense (income) and the product of the accounting profit multiplied by the applicable tax rate(s) that relates to expenses not deductible in determining taxable profit (tax loss). [Refer: Accounting profit] Reference 1: http://www.xbrl.org/2003/role/disclosureRef
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| X | ||||||||||
- Definition The amount that represents the difference between the tax expense (income) and the product of the accounting profit multiplied by the applicable tax rate(s) that relates to revenues that are exempt from taxation. [Refer: Accounting profit] Reference 1: http://www.xbrl.org/2003/role/disclosureRef
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| X | ||||||||||
- Definition The product of the accounting profit multiplied by the applicable tax rate(s). [Refer: Accounting profit; Applicable tax rate] Reference 1: http://www.xbrl.org/2003/role/disclosureRef
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