GOODWILL AND INTANGIBLE ASSETS, NET (Tables)
|
12 Months Ended |
Jun. 30, 2026 |
|---|
| Intangible Asset, Goodwill and Other [Abstract] |
|
| SCHEDULE OF GOODWILL |
Goodwill
is as follows:
SCHEDULE
OF GOODWILL
| | |
2025 | | |
2026 | | |
2026 | |
| | |
As
of June 30, | |
| | |
2025 | | |
2026 | | |
2026 | |
| | |
HKD | | |
HKD | | |
US$ | |
| Goodwill, gross | |
| 69,517,007 | | |
| 131,483,596 | | |
| 16,856,871 | |
| Less: accumulated impairment | |
| — | | |
| — | | |
| — | |
| Goodwill,
net | |
| 69,517,007 | | |
| 131,483,596 | | |
| 16,856,871 | |
|
| SCHEDULE OF RECONCILIATION OF CARRYING AMOUNT OF GOODWILL BY REPORTABLE SEGMENTS |
Reconciliation
of the carrying amount of goodwill by reportable segments is as follows:
SCHEDULE
OF RECONCILIATION
OF CARRYING AMOUNT OF GOODWILL BY REPORTABLE SEGMENTS
| | |
Professional
solution services (Bowser) | | |
Nursing
solution services (Care U) | | |
Logistics
and other solution services (Top Team) | | |
Total | |
| | |
HKD | | |
HKD | | |
HKD | | |
HKD | |
| Balance, July 1, 2024 | |
| — | | |
| — | | |
| — | | |
| — | |
| Arising on
acquisition of Top Spin (note 3(a)) | |
| — | | |
| 69,517,007 | | |
| — | | |
| 69,517,007 | |
| Balance, June 30, 2025 | |
| — | | |
| 69,517,007 | | |
| — | | |
| 69,517,007 | |
| Arising
on acquisition of Bowser (note 3(b)) | |
| 54,425,364 | | |
| — | | |
| — | | |
| 54,425,364 | |
| Arising
on acquisition of Top Team (note 3(c)) | |
| — | | |
| — | | |
| 7,541,225 | | |
| 7,541,225 | |
| Balance, June 30, 2026 | |
| 54,425,364 | | |
| 69,517,007 | | |
| 7,541,225 | | |
| 131,483,596 | |
| Balance, June 30, 2026
(US$) | |
| 6,977,610 | | |
| 8,912,437 | | |
| 966,824 | | |
| 16,856,871 | |
|
| SCHEDULE OF INTANGIBLE ASSETS, NET |
Intangible
assets, net, are as follows:
SCHEDULE
OF INTANGIBLE ASSETS, NET
| | |
2025 | | |
2026 | | |
2026 | |
| | |
As
of June 30, | |
| | |
2025 | | |
2026 | | |
2026 | |
| | |
HKD | | |
HKD | | |
US$ | |
| Trademark (with indefinite lives) | |
| 11,004,000 | | |
| 11,004,000 | | |
| 1,410,769 | |
| Club membership (with indefinite lives) | |
| — | | |
| 600,000 | | |
| 76,923 | |
| | |
| | | |
| | | |
| | |
| Customer relationship (with definite lives) | |
| 20,246,000 | | |
| 41,698,000 | | |
| 5,345,898 | |
| Know-how (with definite lives) | |
| — | | |
| 13,270,000 | | |
| 1,701,282 | |
| Less: accumulated amortization | |
| (168,717 | ) | |
| (2,595,862 | ) | |
| (332,803 | ) |
| Definite
lives intangible assets, net | |
| 20,077,283 | | |
| 52,372,138 | | |
| 6,714,377 | |
| Intangible
assets, net | |
| 31,081,283 | | |
| 63,976,138 | | |
| 8,202,069 | |
|