v3.26.3
Income taxes (Tables)
6 Months Ended
Jun. 30, 2026
Income Tax Disclosure [Abstract]  
Schedule of provision income taxes

The provision for income taxes consists of the following:

 

   For the six months ended June 30, 
   2025   2026   2026 
   HK$’000   HK$’000   US$’000 
Current tax               
- Hong Kong   -    -    - 
- Other countries   -    -    - 
    -    -    - 
Schedule of reconciliation of income before income tax expense

Reconciliations between the provision for income taxes computed by applying the Hong Kong profits tax to income before income tax expense are as follows:

 

   2025  2026  2026
   For the six months ended June 30,
   2025  2026  2026
   HK$’000  HK$’000  US$’000
Loss before income tax   (3,826)   (5,003)   (638)
                
Provision for income taxes at Hong Kong profits tax rates of 16.5%   (631)   (825)   (105)
Effect of different tax rates available to different jurisdictions   (128)   (136)   (17)
Non-deductible expenses and non-taxable income, net   -    -    - 
Under provision from prior year   -    -    - 
Tax loss impaired   759    961    122 
Income tax expense   -    -    -