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REVENUE AND SEGMENT INFORMATION
 12 Months Ended
Jun. 30, 2026
Segment Reporting [Abstract]  
REVENUE AND SEGMENT INFORMATION

11. REVENUE AND SEGMENT INFORMATION

 

The Company has three reportable segments:

 

  1. Professional solution services — delivery of accounting and auditing, company secretarial, and financial and compliance advisory services;

 

  2. Nursing solution services — delivery of temporary healthcare services to institutional clients, including social service organizations and nursing home and individuals; and

 

  3. Logistics and other solution services — delivery of logistics, warehouse and construction human resources solution services to corporate customers.

 

Corporate and unallocated are operating expenses that are not directly allocated to the individual business units. These expenses primarily consist of operating lease cost, certain staff costs, and other general and administrative expenses.

 

The Company’s Chief Operating Decision Maker (“CODM”) is the Chief Executive Officer. The CODM evaluates the performance of the reportable segments and allocates resources based primarily on segment revenue and segment income (loss) from operations. The CODM does not evaluate the segments using asset information.

 

The significant segment expenses that are regularly provided to the CODM and included in the measure of segment profit or loss are cost of revenue and general and administrative expenses. Other segment items mainly comprise selling and marketing expenses and certain unallocated corporate costs.

 

Segment information for the six months ended June 30, 2024 and the years ended June 30, 2025 and 2026 is presented below. The management does not manage the assets on a segment basis, therefore segment assets are not presented below.

 

 

                
   Six months ended June 30, 2024 
   Professional solution services   Nursing solution services   Logistics and other solution services   Corporate and unallocated   Total 
   HKD   HKD   HKD   HKD   HKD 
Revenue   7,868,086    5,285,598    11,665,857    —    24,819,541 
Cost of revenue   3,431,043    4,715,252    9,664,406    —    17,810,701 
Gross profit   4,437,043    570,346    2,001,451    —    7,008,840 
Operating expenses                         
General and administrative   2,001,807    242,240    251,780    276,103    2,771,930 
Selling and marketing   —    —    —    103,097    103,097 
Total operating expenses   2,001,807    242,240    251,780    379,200    2,875,027 
Income (loss) from operations   2,435,236    328,106    1,749,671    (379,200)   4,133,813 
Other income (expense)                         
Interest income   —    —    —    13,410    13,410 
Interest expense   —    —    —    (135,887)   (135,887)
Other miscellaneous income   —    —    —    31,025    31,025 
Total other income (expense)   —    —    —    (91,452)   (91,452)
Income (loss) before provision for income taxes   2,435,236    328,106    1,749,671    (470,652)   4,042,361 

 

 

CLICK HOLDINGS LIMITED AND SUBSIDIARIES

NOTES TO CONSOLIDATED FINANCIAL STATEMENTS

 

11. REVENUE AND SEGMENT INFORMATION (cont.)

 

                
   Year ended June 30, 2025 
   Professional solution services   Nursing solution services   Logistics and other solution services   Corporate and unallocated   Total 
   HKD   HKD   HKD   HKD   HKD 
Revenue   17,289,597    34,959,797    31,299,498    —    83,548,892 
Cost of revenue   12,316,004    30,530,380    27,907,413    —    70,753,797 
Gross profit   4,973,593    4,429,417    3,392,085    —    12,795,095 
Operating expenses                         
General and administrative   4,380,532    1,103,350    1,065,860    14,081,978    20,631,720 
Selling and marketing   —    —    —    681,941    681,941 
Total operating expenses   4,380,532    1,103,350    1,065,860    14,763,919    21,313,661 
Income (loss) from operations   593,061    3,326,067    2,326,225    (14,763,919)   (8,518,566)
Other income (expense)                         
Interest income   —    —    —    20,897    20,897 
Interest expense   —    —    —    (294,634)   (294,634)
Other miscellaneous income   —    —    —    1,041,992    1,041,992 
Total other income   —    —    —    768,255    768,255 
Income (loss) before provision for income taxes   593,061    3,326,067    2,326,225    (13,995,664)   (7,750,311)
Income (loss) before provision for income taxes (US$)   76,033    426,419    298,234    (1,794,317)   (993,631)

 

                
   Year ended June 30, 2026 
   Professional solution services   Nursing solution services   Logistics and other solution services   Corporate and unallocated   Total 
   HKD   HKD   HKD   HKD   HKD 
Revenue   35,994,751    56,831,363    42,407,349    —    135,233,463 
Cost of revenue   27,520,429    48,387,251    37,718,764    —    113,626,444 
Gross profit   8,474,322    8,444,112    4,688,585    —    21,607,019 
Operating expenses                         
General and administrative   5,691,527    4,752,658    2,081,184    6,628,146    19,153,515 
Selling and marketing   —    —    —    1,618,917    1,618,917 
Total operating expenses   5,691,527    4,752,658    2,081,184    8,247,063    20,772,432 
Income (loss) from operations   2,782,795    3,691,454    2,607,401    (8,247,063)   834,587 
Other income                         
Interest income   —    —    —    4,569    4,569 
Other miscellaneous income   —    —    —    534,000    534,000 
Change of fair value of financial asset – contingent consideration asset   —    —    —    12,950,000    12,950,000 
Total other income   —    —    —    13,488,569    13,488,569 
Income before provision for income taxes   2,782,795    3,691,454    2,607,401    5,241,506    14,323,156 
Income before provision for income taxes (US$)   356,769    473,263    334,282    671,987    1,836,301 

 

The Company’s assets, including non-current assets, are located in Hong Kong and are used to generate the Company’s various revenue streams, all of which are sourced in Hong Kong.

 

 

CLICK HOLDINGS LIMITED AND SUBSIDIARIES

NOTES TO CONSOLIDATED FINANCIAL STATEMENTS