v3.26.3
Accounts Receivable, Net (Tables)
 6 Months Ended
May 31, 2026
Accounts Receivable, Net [Abstract]  
Schedule of Accounts Receivable, Net

The accounts receivable, net, as of May 31, 2026 and November 30, 2025, consists of the following:

 

    As of  
    November 30,
2025
(Audited)		     May 31,
2026
(Unaudited)		     May 31,
2026
(Unaudited)		  
    HK$     HK$     US$  
Accounts receivable     4,956,391       9,161,086       1,169,012  
Less: allowance for credit losses     (2,585,954 )     (3,085,954 )     (393,787 )
Accounts receivable, net     2,370,437       6,075,132       775,225  
Schedule of Allowance for Credit Losses

The movements in the allowance for credit losses are as follows:

 

    As of  
    November 30,
2025
(Audited)		     May 31,
2026
(Unaudited)		     May 31,
2026
(Unaudited)		  
    HK$     HK$     US$  
Balance at beginning of the year/period     7,027,799       2,585,954       329,984  
Provision of expected credit losses     1,200,187       500,000       63,803  
Write-off of accounts receivable     (5,642,032 )     -       -  
Balance at end of the year/period     2,585,954       3,085,954       393,787