v3.26.3
Right-of-use assets and operating lease liabilities (Tables)
 6 Months Ended
Jun. 30, 2026
Right-of-use Assets And Operating Lease Liabilities  
Schedule of non-cancellable lease contracts

As of June 30, 2026, the Company had the following non-cancellable lease contracts:

 

Description of lease  Term  Imputed interest rate
       
Director’s quarters, Kowloon, Hong Kong  24 months from May 1, 2025 to April 30, 2027   5.6%
Office, Kowloon, Hong Kong  24 months from January 1, 2025 to December 31, 2026   5.6%
Production plant and administration facility, Shenzhen, PRC  3 years from July 16, 2024 to July 15, 2027   3.45%
Schedule of condensed balance sheet

The following amounts were recognized in the consolidated balance sheets:

 

   December 31, 2025  June 30, 2026  June 30, 2026
   HK$’000  HK$’000  US$’000
Right-of-use assets   11,297    7,925    1,011 
                
Operating lease liabilities               
Current   4,203    7,951    1,014 
Non-current   7,093    -    - 
Total   11,296    7,951    1,014 
Schedule of future undiscounted lease payments

Future undiscounted lease payments as of June 30, 2026 are as follows:

 

Year ending December 31,  HK$’000  US$’000
2026   3,987    508 
2027   3,994    509 
           
Future minimum operating lease payments   7,981    1,017 
Less: Imputed interest   (30)   (3)
           
Total operating lease liabilities   7,951    1,014