v3.26.3
EPS
 12 Months Ended
Jun. 30, 2026
Earnings Per Share [Abstract]  
EPS

13. EPS

 

The components of basic EPS consist of the following:

 

            2026 
  

Six months

ended June 30,

  

Year

ended June 30,

   Year Ended June 30, 
   2024   2025   2026   2026 
   HKD   HKD   HKD   US$ 
Net income (loss) attributable to equity holders of the Company   3,649,121    (7,933,627)   14,591,784    1,870,740 
Weighted-average ordinary shares outstanding   447,289    632,187    7,774,007    7,774,007 
EPS   8.16    (12.55)   1.88    0.24 

 

No diluted earnings per share for the six months ended June 30, 2024 and the years ended June 30, 2025 and 2026 were presented as there were no potential ordinary shares in issue for all period/years.

 

The weighted average number of ordinary shares for the purpose of basic EPS has been adjusted for (i) the 1-for-30 share consolidation of the ordinary shares on October 7, 2025 and (ii) the issuance of 5,300,000 ordinary shares for the common control combination of Axiom, as if the combination had occurred from the date common control commenced on July 1, 2025 (the actual issuance of the shares took place on May 29, 2026).