Right-of-Use Assets and Operating Lease Liabilities (Tables)

6 Months Ended

May 31, 2026

Right-of-Use Assets and Operating Lease Liabilities [Abstract]

Schedule of Lease Cost

As of May 31, 2026 and November 30, 2025, the Group consisted of the following non-cancellable lease contracts.

Description of lease		Lease term
Office at Units 1203C, 12^th Floor of Admiralty Centre Tower 1, No 18 Harcourt Road, Hong Kong		From March 15, 2025 to March 14, 2027

(a) Amounts recognized in the unaudited interim condensed consolidated balance sheet:

		As of
		November 30, 2025 (Audited)				May 31, 2026 (Unaudited)				May 31, 2026 (Unaudited)
		HK$				HK$				US$
Right-of-use assets			666,475				418,775				53,438

Operating lease liabilities
Current			499,296				418,775				53,438
Non-current			167,179				-				-
			666,475				418,775				53,438

(b) A summary of lease cost recognized in the Group’s unaudited interim condensed consolidated statements of income and supplemental cash flow information related to operating leases is as follows:

		For the Six Months Ended May 31,
		2025 (Unaudited)				2026 (Unaudited)
		HK$				HK$				US$
Amortization charge of right-of-use assets			434,250				247,700				31,608
Interest of lease liabilities			9,744				8,140				1,039
Cash paid for operating leases			380,960				255,840				32,647

Schedule of Operating Lease Liabilities

(c) The following table shows the remaining contractual maturities of the Group’s operating lease liabilities as of May 31, 2026:

		For the Six Months Ended May 31, 2026 (Unaudited)
		HK$				US$
2026			255,840				32,647
2027			170,560				21,764
Total future lease payments			426,400				54,411
Less: imputed interest			(7,625	)			(973	)
Present value of lease obligation			418,775				53,438