v3.26.3
Unaudited Interim Condensed Consolidated Statements of Changes in Shareholders’ Equity
Ordinary shares
Class A
USD ($)
shares
Ordinary shares
Class A
HKD ($)
shares
Ordinary shares
Class B
USD ($)
shares
Ordinary shares
Class B
HKD ($)
shares
Ordinary shares
USD ($)
shares
Ordinary shares
HKD ($)
shares
Additional Paid-in capital
USD ($)
Additional Paid-in capital
HKD ($)
Shares subscription receivable
USD ($)
Shares subscription receivable
HKD ($)
Retained earnings
USD ($)
Retained earnings
HKD ($)
Accumulated other comprehensive income (loss)
USD ($)
Accumulated other comprehensive income (loss)
HKD ($)
USD ($)
HKD ($)
BALANCE at Nov. 30, 2024   $ 1,021       $ 49,897,579     $ 14,706,655     $ 64,605,255
BALANCE (in Shares) at Nov. 30, 2024 | shares 13,125,000 13,125,000                    
Net income             36,606     36,606
Foreign currency translation adjustment                              
Re-designation of ordinary shares from Class A into Class B   $ (117)   $ 117            
Re-designation of ordinary shares from Class A into Class B (in shares) | shares (1,500,000) (1,500,000) 1,500,000 1,500,000                    
BALANCE at May. 31, 2025   $ 904   $ 117     49,897,579     14,743,261     64,641,861
BALANCE (in Shares) at May. 31, 2025 | shares 11,625,000 11,625,000 1,500,000 1,500,000                    
BALANCE at Nov. 30, 2025   $ 2,314   $ 117     104,594,842   (10,852,353)   (3,468,920)   5,501   90,281,501
BALANCE (in Shares) at Nov. 30, 2025 | shares 1,462,498 1,462,498 75,000 75,000                    
Net income             2,830,527   $ 361,194 2,830,527
Private Investment in Public Equity (Issuance of Class B shares to New Bay)     $ 941     58,784,059   (58,785,000)      
Private Investment in Public Equity (Issuance of Class B shares to New Bay) (in Shares) | shares 600,000 600,000                    
Foreign currency translation adjustment               25,411 3,241 25,411
BALANCE at May. 31, 2026 $ 295 $ 2,314 $ 135 $ 1,058 $ 20,848,187 $ 163,378,901 $ (8,886,170) $ (69,637,353) $ 81,462 $ (638,393) $ 3,944 $ 30,912 $ 11,884,929 $ 93,137,439
BALANCE (in Shares) at May. 31, 2026 | shares 1,462,498 1,462,498 675,000 675,000