| Schedule of intangible assets |
The estimated useful lives of intangible assets are as follows: | | | | | | | | | | Internally developed software | | 3 years | | Software | | 3 years |
Intangible assets, stated at cost less accumulated amortization, consisted of the following: | | | | | | | | | | | | | | | | | | | | | | | December 31, 2025 | | June 30, 2026 | | June 30, 2026 | | | HK$ | | HK$ | | US$ | | | (Audited) | | (Unaudited) | | (Unaudited) | | Software | | 227,080 | | | 227,080 | | | 28,957 | | | Domain Name | | 62,086 | | | 62,860 | | | 8,016 | | | Internally developed software | | 72,911,336 | | | 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, net | | 53,381 | | | 43,083 | | | 5,494 | |
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| Schedule of expected amortization expense |
Amortization expense expected for the next five years is as follows: | | | | | | | | | | | | | | | | Year ending December 31, | | HK$ | | US$ | | 2026 (remaining) | | 10,964 | | | 1,398 | | | 2027 | | 21,929 | | | 2,796 | | | 2028 | | 10,190 | | | 1,300 | | | 2029 | | - | | | - | | | 2030 | | - | | | - | | | Total | | 43,083 | | | 5,494 | |
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