v3.26.3
BUSINESS COMBINATION (Tables)
 12 Months Ended
Jun. 30, 2026
Top Spin Investment Company Limited (“Top Spin”) [Member]  
Business Combination [Line Items]  
SCHEDULE OF BUSINESS COMBINATION ASSETS ACQUIRED AND LIABILITIES RECOGNIZED

Below are the assets acquired and liabilities recognized at the date of acquisition:

  

   HKD 
     
Cash and cash equivalents   3,486,325 
Accounts receivable, net   8,244,364 
Prepayments and other current assets   239,901 
Property and equipment, net   2,222 
Intangible assets   31,250,000 
Accounts payable   (3,253,143)
Accrued expenses and other current liabilities   (7,351,141)
Income tax payable   (4,650)
Deferred tax liabilities   (5,156,250)
Total assets acquired and liabilities recognized   27,457,628 

 

The accounts receivable acquired with a fair value of HKD8,244,364 at the date of acquisition had gross contractual amounts of HKD8,244,364. No allowance for expected credit losses was provided as the Company is not aware of any collection risk on the balance.

 

   HKD 
Consideration transferred     
- Cash   72,950,000 
- Shares, by issuing 2,980,000 ordinary shares   5,973,708 
Total consideration transferred   78,923,708 
      
Non-controlling interest   19,730,927 
      
Less: recognized amounts of net assets acquired   (27,457,628)
contingent consideration asset from the seller   (1,680,000)
      
Goodwill arising from acquisition   69,517,007 
Goodwill arising from acquisition (US$)   8,912,437 
SCHEDULE OF CASH (INFLOW) OUTFLOW ON ACQUISITION

 

   HKD 
Net cash outflow on acquisition     
- Cash consideration paid   72,950,000 
- Less: cash and cash equivalents acquired   (3,486,325)
Total   69,463,675 
Bowser Human Resources Limited (“Bowser”) [Member]  
Business Combination [Line Items]  
SCHEDULE OF BUSINESS COMBINATION ASSETS ACQUIRED AND LIABILITIES RECOGNIZED

Below are the assets acquired and liabilities recognized at the date of acquisition:

  

   HKD 
     
Cash and cash equivalents   116,266 
Accounts receivable, net   4,907,592 
Prepayments and other current assets   1 
Intangible assets   33,622,000 
Accrued expenses and other current liabilities   (1,379,411)
Income tax payable   (299,165)
Deferred tax liabilities   (5,547,630)
Total assets acquired and liabilities recognized   31,419,653 

 

The accounts receivable acquired with a fair value of HKD4,907,592 at the date of acquisition had gross contractual amounts of HKD4,907,592. No allowance for expected credit losses was provided as the Company is not aware of any collection risk on the balance.

 

    HKD  
Consideration transferred        
- Shares, by issuing 1,885,350 Class A ordinary shares     87,895,017  
         
Less: recognized amounts of net assets acquired     (31,419,653 )
contingent consideration asset from the seller     (2,050,000 )
         
Goodwill arising from acquisition     54,425,364  
Goodwill arising from acquisition (US$)     6,977,610  
SCHEDULE OF CASH (INFLOW) OUTFLOW ON ACQUISITION

 

    HKD  
Net cash inflow on acquisition        
- Cash consideration paid     —  
- Less: cash and cash equivalents acquired     (116,266 )
Total     (116,266 )
Top Team Consultants Limited (“Top Team”) [Member]  
Business Combination [Line Items]  
SCHEDULE OF BUSINESS COMBINATION ASSETS ACQUIRED AND LIABILITIES RECOGNIZED

Below are the assets acquired and liabilities recognized at the date of acquisition:

  

   HKD 
     
Cash and cash equivalents   193,595 
Accounts receivable, net   356,707 
Prepayments and other current assets   267,715 
Intangible assets   1,100,000 
Accounts payable   (327,415)
Accrued expenses and other current liabilities   (15,000)
Income tax payable   (87,552)
Deferred tax liabilities   (181,500)
 Total assets acquired and liabilities recognized   1,306,550 

 

The accounts receivable acquired with a fair value of HKD356,707 at the date of acquisition had gross contractual amounts of HKD356,707. No allowance for expected credit losses was provided as the Company is not aware of any collection risk on the balance.

 

   HKD 
Consideration transferred     
- Shares, by issuing 232,256 Class A ordinary shares   10,827,775 
      
Less: recognized amounts of net assets acquired   (1,306,550)
contingent consideration asset from the seller   (1,980,000)
      
Goodwill arising from acquisition   7,541,225 
Goodwill arising from acquisition (US$)   966,824 
SCHEDULE OF CASH (INFLOW) OUTFLOW ON ACQUISITION

 

   HKD 
Net cash inflow on acquisition     
- Cash consideration paid   — 
- Less: cash and cash equivalents acquired   (193,595)
Total net cash outflow (inflow) on acquisition    (193,595)
Axiom Digital Limited (“Axiom”) [Member]  
Business Combination [Line Items]  
SCHEDULE OF BUSINESS COMBINATION ASSETS ACQUIRED AND LIABILITIES RECOGNIZED

Below are the assets acquired and liabilities recognized at the date of acquisition:

  

   HKD 
     
Cash and cash equivalents   20,878 
Prepayments and other current assets   49,305 
Right-of-use assets, net   238,540 
Accrued expenses and other current liabilities   (405,247)
Short-term lease liabilities   (133,810)
Long-term lease liabilities   (104,730)
Total assets acquired and liabilities recognized   (335,064) 

 

 

   HKD 
Consideration transferred     
- Shares, by issuing 4,500,000 Class A ordinary shares and 800,000 Class B ordinary shares   79,364,320 
      
Less: carrying amounts of net assets (liabilities) acquired   (335,064)
      
Amount recognized as other reserve from the common control combination   79,699,384 
Amount recognized as other reserve from the common control combination (US$)   10,217,870 
SCHEDULE OF CASH (INFLOW) OUTFLOW ON ACQUISITION

 

   HKD 
Net cash inflow on combination     
- Cash consideration paid   — 
- Less: cash and cash equivalents acquired   (20,878)
Total net cash outflow (inflow) on combination   (20,878)