v3.26.3
RIGHT-OF-USE ASSETS AND LEASE LIABILITIES (Tables)
 12 Months Ended
Jun. 30, 2026
Right-of-use Assets And Lease Liabilities  
SCHEDULE OF OPERATING LEASE ASSETS AND LIABILITIES

Supplemental balance sheet information related to the Company’s operating leases as of June 30, 2025 and 2026 was as follows:

 

         2026 
   As of June 30, 
   2025   2026   2026 
   HKD   HKD   US$ 
ROU assets   5,861,057    4,405,675    564,830 
Short-term lease liabilities   1,882,220    2,206,885    282,934 
Long-term lease liabilities   3,978,837    2,198,791    281,896 
Weighted-average remaining lease term   3 years    2 years    2 years 
Weighted-average discount rate   3.75%   3.87%   3.87%
SCHEDULE OF LEASE COST

The components of lease cost and other lease information during the six months ended June 30, 2024 and the years ended June 30, 2025 and 2026 are as follows:

 

            2025 
  

Six months

ended June 30,

  

Year

ended June 30,

   Year Ended June 30, 
   2024   2025   2026   2026 
   HKD   HKD   HKD   US$ 
Operating lease cost   466,698    906,601    2,147,599    275,333 
Cash paid for amounts included in measurement of lease liabilities:                    
Operating cash flows for operating leases   466,698    906,601    2,147,599    275,333 
New ROU assets – new lease entered into   

—

    

—

    

262,427

    

33,645

 

New ROU assets – acquired through business combination (Note 3(d))

   

—

    

—

    

238,540

    

30,582

 
SCHEDULE OF MATURITIES LEASE

Maturities of operating lease liabilities at June 30, 2026 were as follows:

 

12 months ending June 30,  HKD 
2027   2,347,225 
2028   2,230,724 
Total undiscounted lease payments   4,577,949 
Less: imputed interest   (172,273)
Total lease liabilities   4,405,676 
Total lease liabilities (US$)   564,830