v3.26.1
Income Taxes - Schedule of Deferred Tax Assets and Liabilities (Details)
Dec. 31, 2025
HKD ($)
Dec. 31, 2025
USD ($)
Dec. 31, 2024
HKD ($)
Deferred tax assets:      
- Depreciation of property and equipment $ 0 $ 0 $ 25,168
- Net operating loss carry forwards 4,673,163 600,409 2,852,133
Total deferred tax assets 4,673,163 600,409 2,877,301
Less: valuation allowance (4,673,163) (600,409) (2,852,133)
Deferred tax assets, net 0 0 25,168
Deferred tax liabilities:      
- Depreciation of property and equipment (27,524) (3,536) 0
- Amortization of capitalized development costs (433) (56) (3,099,882)
Deferred tax liabilities, net $ (27,957) $ (3,592) $ (3,074,714)