v3.26.3
SHARE-BASED PAYMENTS TRANSACTIONS (Tables)
 6 Months Ended
Jun. 30, 2026
Notes and other explanatory information [abstract]  
SCHEDULE OF SPECIFIC CATEGORIES OF OPTIONS

a) Details of specific categories of options are as follows:

 

Date of grant   Vesting period   Exercise period   Exercise Price   Exercise dates
September 30, 2019   Vested upon grant date  

September 30, 2019 – September 29, 2029

   HK$4.661 per share   Not yet exercised
                 
August 18, 2020   Vested upon grant date  

August 18, 2020 – August 17, 2030

   HK$4.661 per share   Not yet exercised
SCHEDULE OF MOVEMENTS OF THE SCHEME

b) The following table discloses movements of the Scheme during the period:

 

Option grant date  Outstanding at January 1, 2026   Granted during period   Exercised during period   Forfeited during period   Expired during period   Outstanding at June 30, 2026 
September 30, 2019   1,880,000    -    -    -    -    1,880,000 
Exercisable at the end of the period   1,880,000                        1,880,000 
                               
Weighted average exercise price  HK$4.661    -    -    -    -   HK$4.661 
SCHEDULE OF MEASUREMENT OF FAIR VALUE SHARE OPTIONS GRANTED

 

Underlying stock price  HK$ 0.235 
Exercise price  HK$ 4.661 
Expected volatility    2.86 
Expected life    10 years 
Risk-free rate    1.20%
Expected dividend yield    -