v3.26.1
Related Party Balance and Transactions (Tables)
 6 Months Ended
Jun. 30, 2026
Related Party Transactions [Abstract]  
Schedule of amounts due to related parties
December 31, 2025June 30, 2026June 30, 2026
NoteHK$HK$US$
(Audited)(Unaudited)(Unaudited)
Trend Up Investment (HK) Limited(1)4,240,125 3,013,411 384,266 
Total4,240,125 3,013,411 384,266 
Less: operating lease liabilities - related party, current(2,484,415)(2,547,176)(324,812)
Operating lease liabilities- related party, non-current1,755,710 466,235 59,454 
(1) Trend Up Investment (HK) Limited is wholly owned by Mr. Dawei Yuan, the Chief Executive Officer and Executive Director of the Company since November 25,2025. Mr. Yuan is also a sole director of Trend Up Investment (HK) Limited.
Schedule of amounts due to related parties For the six months ended June 30, 2025 and 2026, the related party transactions were as follows:
June 30, 2025June 30, 2026June 30, 2026
NoteHK$HK$US$
(Unaudited)    (Unaudited)    (Unaudited)
Office lease paid to Trend Up Investment (HK) Limited(1)-1,320,000 168,324 
(1) CAT entered into a two-year operating lease agreement for the occupancy of an office space with Trend Up Investment (HK) Limited that is wholly owned by the Chief Executive Officer and Executive Director of the Company.