v3.26.1
Bank Borrowings (Tables)
12 Months Ended
Dec. 31, 2025
Debt Disclosure [Abstract]  
Schedule of bank borrowings
Components of bank borrowings are as follows as of December 31:
202420252025
HK$ HK$ US$
Bank of Communications (Hong Kong) Limited – Loan 1 (1)2,358,837 
Standard Chartered Bank (Hong Kong) Limited – Loan 2 (2)1,917,055 648,371 83,303 
Standard Chartered Bank (Hong Kong) Limited – Loan 3 (3)1,414,102 686,285 88,174 
Standard Chartered Bank (Hong Kong) Limited – Loan 4 (4)369,692 110,327 14,175 
Total6,059,686 1,444,983 185,652 
Less: current portion of long-term bank borrowings(4,012,047)(1,444,983)(185,652)
Non-current portion of long-term bank borrowings2,047,639 
(1)On April 25, 2019, m-FINANCE borrowed HK$11,000,000 as working capital for 7 years from April 25, 2019 to April 24, 2026 at an annual interest rate of 4.25% (2024: 4.25%) under the loan agreement with Bank of Communications (Hong Kong) Limited signed on April 16, 2019. The loan was secured by personal guarantee from Tai Wai (Stephen) Lam. In October 2025, m-FINANCE paid off the entire outstanding bank loan.
(2)On December 22, 2020, m-FINANCE borrowed HK$5,000,000 as working capital for 60 months from December 22, 2020 to June 20, 2026 at an annual interest rate of 2.75% (2024: 3.00%) under the loan agreement with Standard Chartered Bank (Hong Kong) Limited. The loan was secured by personal guarantees from Tai Wai (Stephen) Lam and Chi Weng Tam.
(3)On November 2, 2021, mFTT borrowed HK$2,847,150 as working capital for 5 years from November 2, 2021 to November 2, 2026 at an annual interest rate of 2.75% (2024: 3.00%) under the loan agreement with Standard Chartered Bank (Hong Kong) Limited. The loan was secured by personal guarantees from Tai Wai (Stephen) Lam.
(4)On May 31, 2021, m-FINANCE borrowed HK$1,000,000 as working capital for 5 years from May 31, 2021 to May 31, 2026 at an annual interest rate of 2.88% (2024: 3.00%) under the loan agreement with Standard Chartered Bank (Hong Kong) Limited. The loan was secured by personal guarantees from Tai Wai (Stephen) Lam.
Schedule of maturities of the bank borrowings
Maturities of the bank borrowings were as follows:
HK$ US$
20261,460,426 187,636 
2027
Total bank borrowings repayments1,460,426 187,636 
Less: imputed interest(15,443)(1,984)
Total1,444,983 185,652