v3.26.1
Summary of Significant Accounting Policies (Tables)
 6 Months Ended
Jun. 30, 2026
Accounting Policies [Abstract]  
Schedule of fair value hierarchy
The following table sets forth the Company’s assets and liabilities that are measured at fair value on a recurring basis and are categorized using the fair value hierarchy as shown in the following table.
(Amounts expressed in HK$)December 31, 2025
Level 1Level 2Level 3Balance at fair value
HK$HK$HK$HK$
(Audited)(Audited)(Audited)(Audited)
Assets
Stable coins254,646,365 - - 254,646,365 
Digital assets3,408,761,206 - - 3,408,761,206 
Digital assets - restricted140,283,000 - - 140,283,000 
Total assets measured at fair value3,803,690,571 - - 3,803,690,571 
Liabilities
Derivative liabilities- 6,637,020 - 6,637,020 
Total liabilities measured at fair value- 6,637,020 - 6,637,020 
June 30, 2026
Level 1Level 2Level 3Balance at fair value
HK$HK$HK$HK$
(Unaudited)(Unaudited)(Unaudited)(Unaudited)
Assets
Stable coins55,793,319 - - 55,793,319 
Digital assets1,446,011,653 - - 1,446,011,653 
Marketable securities158,360,465 158,360,465 
Total assets measured at fair value1,660,165,437 - - 1,660,165,437 
(Amounts expressed in US$)June 30, 2026
Level 1Level 2Level 3Balance at fair value
US$US$US$US$
(Unaudited)(Unaudited)(Unaudited)(Unaudited)
Assets
Stable coins7,114,680 - - 7,114,680 
Digital assets184,393,223 - - 184,393,223 
Marketable securities20,193,887 20,193,887 
Total assets measured at fair value211,701,790 - - 211,701,790 
Schedule of property and equipment
Property and equipment are stated at cost, net of accumulated depreciation and amortization. Depreciation is provided for on a straight-line basis over the estimated useful lives of the related assets as follows:
Computer equipment2 years
Furniture and fixture3 years
Office equipment3 years
Leasehold improvements
Shorter of 5 years or the remaining lease term
Property and equipment, stated at cost less accumulated depreciation, consisted of the following:
December 31, 2025June 30, 2026June 30, 2026
HK$ HK$ US$
(Audited)(Unaudited)(Unaudited)
Computer equipment2,638,812 2,740,189 349,425 
Furniture and fixture598,917 637,217 81,257 
Office equipment96,992 96,992 12,368 
Less: accumulated depreciation(3,047,996)(3,213,502)(409,781)
Net book value286,725 260,896 33,269 
Schedule of intangible assets
The estimated useful lives of intangible assets are as follows:
Internally developed software3 years
Software3 years
Intangible assets, stated at cost less accumulated amortization, consisted of the following:
December 31, 2025June 30, 2026June 30, 2026
HK$ HK$ US$
(Audited)(Unaudited)(Unaudited)
Software227,080 227,080 28,957 
Domain Name62,086 62,860 8,016 
Internally developed software72,911,336 72,911,336 9,297,543 
Less: accumulated amortization(58,904,560)(58,915,632)(7,512,832)
Less: impairment loss(14,242,561)(14,242,561)(1,816,190)
Intangible assets, net53,381 43,083 5,494 
Schedule of disaggregation information of revenues
The following table presents disaggregated information of revenues by business lines for the six months ended June 30, 2025 and 2026, respectively:
For the six months ended June 30,
202520262026
HK$HK$US$
(Unaudited)(Unaudited)(Unaudited)
Initial set up, installation and customization services2,032,523 36,969 4,714 
Subscriptions6,772,897 5,676,247 723,826 
Hosting, support and maintenance services2,845,614 1,365,914 174,179 
Liquidity services667,873 473,141 60,334 
White label services1,560,822 2,388,700 304,603 
Quotes/news/package subscription services1,189,672 2,058,562 262,506 
Total revenue15,069,401 11,999,533 1,530,162 
Revenue disaggregated by timing of revenue recognition for six months ended June 30, 2025 and 2026 is disclosed in the table below:
For the six months ended June 30,
202520262026
HK$HK$US$
(Unaudited)(Unaudited)(Unaudited)
Point in time2,700,396 510,110 65,048 
Over time12,369,005 11,489,423 1,465,114 
Total revenue15,069,401 11,999,533 1,530,162