v3.26.3
ACCOUNTS RECEIVABLE, NET (Tables)
12 Months Ended
Jun. 30, 2026
Credit Loss [Abstract]  
SCHEDULE OF ACCOUNTS RECEIVABLE

Accounts receivable, net are as follows:

  

   2025   2026   2026 
   As of June 30, 
   2025   2026   2026 
   HKD   HKD   US$ 
Accounts receivable, gross   18,302,472    26,394,075    3,383,856 
Less: allowance for expected credit losses   (54,600)   (54,600)   (7,000)
Accounts receivable, net   18,247,872    26,339,475    3,376,856 
SCHEDULE OF MOVEMENTS IN ALLOWANCE FOR EXPECTED CREDIT LOSSES

Below is an analysis of the movements in the allowance for expected credit losses:

  

   2025   2026   2026 
  

Year

ended June 30,

  

Year Ended

June 30,

 
   2025   2026   2026 
   HKD   HKD   US$ 
Balance at beginning of the years   54,600    54,600    7,000 
Additions   —    —    — 
Balance at end of the years   54,600    54,600    7,000