Consolidated statements of financial position - HKD ($) |
Dec. 31, 2025 |
Dec. 31, 2024 |
|---|---|---|
| Assets | ||
| Property, plant and equipment | $ 4,232,077 | $ 2,059,621 |
| Right-of-use assets | 2,875,107 | 1,463,566 |
| Intangible assets | 780,000 | 825,000 |
| Goodwill | 738,274 | 701,547 |
| Non-current Assets | 8,625,458 | 5,049,734 |
| Inventories | 491,276 | 361,985 |
| Trade and other receivables, deposits and prepayments | 4,501,853 | 2,474,813 |
| Amounts due from related companies | 335,763 | 138,171 |
| Bank deposits | 561,152,523 | 247,297,181 |
| Cash and cash equivalents | 61,031,110 | 382,110,455 |
| Current Assets | 627,512,525 | 632,382,605 |
| Total Assets | 636,137,983 | 637,432,339 |
| Liabilities | ||
| Lease liabilities | 1,674,194 | 497,078 |
| Non-current Liability | 1,674,194 | 497,078 |
| Trade and other payables and accruals | 1,277,690 | 2,692,523 |
| Amount due to a related company | 2,274,399 | 9,159,071 |
| Lease liabilities | 1,297,001 | 1,116,827 |
| Current Liabilities | 4,849,090 | 12,968,421 |
| Total Liabilities | 6,523,284 | 13,465,499 |
| Capital and Reserves | ||
| Share capital | 1,560 | 1,560 |
| Share premium | 623,998,440 | 623,998,440 |
| Reserves | 5,614,699 | (33,160) |
| Total Equity | 629,614,699 | 623,966,840 |
| Total Equity and Liabilities | $ 636,137,983 | $ 637,432,339 |
| X | ||||||||||
- Definition The amount of a present economic resource controlled by the entity as a result of past events. Economic resource is a right that has the potential to produce economic benefits. Reference 1: http://www.xbrl.org/2003/role/disclosureRef
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- References No definition available.
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- Definition The amount of cash on hand and demand deposits, along with short-term, highly liquid investments that are readily convertible to known amounts of cash and that are subject to an insignificant risk of changes in value. [Refer: Cash; Cash equivalents] Reference 1: http://www.xbrl.org/2003/role/disclosureRef
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- Definition The amount of assets that the entity (a) expects to realise or intends to sell or consume in its normal operating cycle; (b) holds primarily for the purpose of trading; (c) expects to realise within twelve months after the reporting period; or (d) classifies as cash or cash equivalents (as defined in IAS 7) unless the asset is restricted from being exchanged or used to settle a liability for at least twelve months after the reporting period. [Refer: Assets] Reference 1: http://www.xbrl.org/2003/role/exampleRef
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- Definition The amount of current lease liabilities. [Refer: Lease liabilities] Reference 1: http://www.xbrl.org/2003/role/disclosureRef
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- Definition The amount of liabilities that: (a) the entity expects to settle in its normal operating cycle; (b) the entity holds primarily for the purpose of trading; (c) are due to be settled within twelve months after the reporting period; or (d) the entity does not have the right at the end of the reporting period to defer settlement for at least twelve months after the reporting period. Reference 1: http://www.xbrl.org/2003/role/exampleRef
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- Definition The amount of residual interest in the assets of the entity after deducting all its liabilities. Reference 1: http://www.xbrl.org/2003/role/disclosureRef
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- References No definition available.
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- Definition The amount of the entity's equity and liabilities. [Refer: Equity; Liabilities] Reference 1: http://www.xbrl.org/2003/role/disclosureRef
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- Definition The amount of assets representing the future economic benefits arising from other assets acquired in a business combination that are not individually identified and separately recognised. [Refer: Total for all business combinations [member]] Reference 1: http://www.xbrl.org/2003/role/disclosureRef
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- Definition The amount of identifiable non-monetary assets without physical substance. This amount does not include goodwill. [Refer: Goodwill] Reference 1: http://www.xbrl.org/2003/role/disclosureRef
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- Definition The amount of current inventories. [Refer: Inventories] Reference 1: http://www.xbrl.org/2003/role/disclosureRef
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| X | ||||||||||
- Definition The nominal value of capital issued. Reference 1: http://www.xbrl.org/2003/role/exampleRef
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| X | ||||||||||
- Definition The amount of a present obligation of the entity to transfer an economic resource as a result of past events. Economic resource is a right that has the potential to produce economic benefits. Reference 1: http://www.xbrl.org/2003/role/disclosureRef
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| X | ||||||||||
- References No definition available.
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| X | ||||||||||
- Definition The amount of assets that do not meet the definition of current assets. [Refer: Current assets] Reference 1: http://www.xbrl.org/2003/role/disclosureRef
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- Definition The amount of non-current lease liabilities. [Refer: Lease liabilities] Reference 1: http://www.xbrl.org/2003/role/disclosureRef
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- Definition The amount of liabilities that do not meet the definition of current liabilities. [Refer: Current liabilities] Reference 1: http://www.xbrl.org/2003/role/disclosureRef
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- Definition The amount of tangible assets that: (a) are held for use in the production or supply of goods or services, for rental to others, or for administrative purposes; and (b) are expected to be used during more than one period. Note that right-of-use assets are not included. [Contrast: Property, plant and equipment including right-of-use assets] Reference 1: http://www.xbrl.org/2003/role/disclosureRef
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| X | ||||||||||
- Definition The amount of assets that represent a lessee's right to use an underlying asset for the lease term that do not meet the definition of investment property. Underlying asset is an asset that is the subject of a lease, for which the right to use that asset has been provided by a lessor to a lessee. Reference 1: http://www.xbrl.org/2003/role/disclosureRef
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- Definition The amount received or receivable from the issuance of the entity's shares in excess of nominal value. Reference 1: http://www.xbrl.org/2003/role/exampleRef
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- Definition The amount of short-term deposits held by the entity that are not classified as cash equivalents. [Refer: Cash equivalents] Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef
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- Definition The amount of trade payables and other payables. [Refer: Trade payables; Other payables] Reference 1: http://www.xbrl.org/2003/role/disclosureRef
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- Definition The amount of payables due to related parties. [Refer: Total for all related parties [member]] Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef
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- Definition Amounts Receivable From Related Company, Related Party Transactions No definition available.
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- Definition Reserves And Retained Earnings No definition available.
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- Definition Trade And Other Receivables, Deposits And Prepayments Current No definition available.
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