v3.26.1
Unaudited Interim Condensed Consolidated Statements of Cash Flows
 6 Months Ended
Dec. 31, 2025
HKD ($)
Dec. 31, 2025
USD ($)
Dec. 31, 2024
HKD ($)
Cash flows from operating activities:      
Net loss $ (5,425,220) $ (697,033) $ (1,245,395)
Adjustments to reconcile net income to net cash provided by operating activities:      
Depreciation of property and equipment 311,666 40,043 209,856
Amortization of intangible assets 934,002 120,001 117,000
Provision for expected credit losses 2,222,650 285,567 11,018
Deferred tax (451,514) (58,011) (82,050)
Equity income of unconsolidated investees (3,984) (512)
Change in operation assets and liabilities      
Accounts receivable (1,397,808) (179,591) 4,336,825
Prepaid tax 1,168
Prepayment, deposits and other receivables (720,591) (92,582) (4,409,407)
Accounts payable (101,500) (13,041) (12,788,317)
Income tax payable 16,898 2,171 10,693
Accrued expenses and other payables (2,916,617) (374,728) 73,275
Contract liabilities 351,272 45,132 (1,032,978)
Employee benefits (1,112) (143) 11,095
Net cash used in operating activities (7,181,858) (922,727) (14,787,217)
Cash flow from investing activities:      
Purchases of item of property and equipment (25,863) (3,323) (1,325,139)
Purchases of intangible assets (2,340,000)
Payments for acquisition of long-term investments (17,467,087)
Payments for acquisition of subsidiaries, net of cash acquired (6,122,444)
Net cash used in investing activities (25,863) (3,323) (27,254,670)
Cash flow from financing activities:      
Payments of IPO costs (10,896,313)
Proceeds from initial public offering 71,472,020
Repayment of amount due to a director (7,754)
Proceeds of amount due from/to related parties (27,073)
Net cash provided by financing activities 60,540,880
Change in cash (7,207,721) (926,050) 18,498,993
Cash, beginning of the period 25,217,011 3,239,887 8,406,293
Cash, end of the period 18,009,290 2,313,837 26,905,286
Supplemental cash flow information      
Cash paid for interest expense $ 617