v3.26.1
Income Taxes - Schedule of Reconciliation of Provision for Income Taxes (Details)
12 Months Ended
Dec. 31, 2025
HKD ($)
Dec. 31, 2025
USD ($)
Dec. 31, 2024
HKD ($)
Dec. 31, 2023
HKD ($)
Income Tax Disclosure [Abstract]        
Profit (loss) before income taxes $ 75,704,173 $ 9,726,487 $ (19,429,233) $ 6,777,190
Hong Kong Profits Tax rate 16.50% 16.50% 16.50% 16.50%
Income taxes computed at Hong Kong Profits Tax rate $ 12,491,190 $ 1,604,871 $ (3,205,824) $ 1,118,236
Reconciling items:        
Tax effect of income that is not taxable 4,462 573 (24,777) (42,605)
Tax effect of expenses that are not deductible 43,688 5,613 527,337 587,035
The effect of tax rates in different tax jurisdictions (16,821,462) (2,161,225) 2,241,106 4,950
Research and development credit 0 0 (1,644,560) (1,529,698)
Change in valuation allowance 1,244,906 159,946 2,852,133 0
Tax credits (3,000) (385) 0 0
Others (315) (41) 36,344 10,391
Total income tax expense $ (3,040,531) $ (390,648) $ 781,759 $ 148,309