v3.26.1
Property and Equipment, net
 12 Months Ended
Dec. 31, 2025
Property, Plant and Equipment [Abstract]  
Property and Equipment, net Property and Equipment, net
Property and equipment, stated at cost less accumulated depreciation, consisted of the following as of December 31:
202420252025
HK$ HK$ US$
Computer equipment2,560,271 2,638,812 339,035 
Furniture and fixture590,217 598,917 76,949 
Office equipment90,057 96,992 12,462 
Leasehold improvements652,073 - - 
Less: accumulated depreciation(3,489,511)(3,047,996)(391,608)
Net book value403,107 286,725 36,838 
Depreciation expense of property and equipment totaled HK$134,951, HK$96,880 and HK$268,028 (US$34,436) for the years ended December 31, 2023, 2024 and 2025, respectively. During the year ended December 31, 2024 and 2025, the Company disposed of some of the computer equipment with a cost of HK$54,677 and HK$57,470 respectively, which were acquired few years ago and were fully depreciated. The Company did not sell the equipment; accordingly, no gain or loss for this disposal was recorded. No impairment charge was recognized for any of the periods presented. During the year ended December 31, 2025, the Company disposed of leasehold improvements relating to the former office location of our operating subsidiary, m-FINANCE as the Company moved to a new office facility. The disposed leasehold improvements had an original cost of HK$652,073 and were fully depreciated at the time of disposal. No significant gain or loss was recognized on disposal.