SCHEDULE OF RECONCILIATION OF EFFECTIVE INCOME TAX (Details) |
6 Months Ended | 12 Months Ended | |||
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Jun. 30, 2024
HKD ($)
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Jun. 30, 2026
USD ($)
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Jun. 30, 2026
HKD ($)
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Jun. 30, 2025
USD ($)
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Jun. 30, 2025
HKD ($)
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| Income Tax Disclosure [Abstract] | |||||
| Income (loss) before provision for income taxes | $ 4,042,361 | $ 1,836,301 | $ 14,323,156 | $ (993,631) | $ (7,750,311) |
| Tax (benefit) at the domestic income tax rate | $ 666,990 | $ 302,990 | $ 2,363,320 | $ (1,278,801) | |
| Tax Jurisdiction of Domicile [Extensible Enumeration] | Income Tax Jurisdiction, Domestic Federal, State, and Local [Member] | Income Tax Jurisdiction, Domestic Federal, State, and Local [Member] | Income Tax Jurisdiction, Domestic Federal, State, and Local [Member] | Income Tax Jurisdiction, Domestic Federal, State, and Local [Member] | Income Tax Jurisdiction, Domestic Federal, State, and Local [Member] |
| Effect of Hong Kong graduated rates | $ (165,000) | $ (19,163) | $ (149,473) | $ (165,000) | |
| Effect of non-deductible expenses | 5,764 | 1,264 | 9,854 | 1,678,075 | |
| Effect of non-taxable income | (27,028) | (315,983) | (2,464,664) | (3,448) | |
| Effect of utilization of tax losses brought forward | (87,486) | (20,849) | (162,621) | (44,675) | |
| Effect of tax losses not recognized | 13,704 | 106,894 | |||
| Income tax expense | $ 393,240 | $ (38,037) | $ (296,690) | $ 186,151 | |
| X | ||||||||||
- Definition Amount of income (loss) from continuing operations, including income (loss) from equity method investments, before deduction of income tax expense (benefit), and income (loss) attributable to noncontrolling interest. Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef
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- References No definition available.
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- Definition Amount of current income tax expense (benefit) and deferred income tax expense (benefit) pertaining to continuing operations. Reference 1: http://www.xbrl.org/2003/role/disclosureRef
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- Definition Amount of the difference between reported income tax expense (benefit) and expected income tax expense (benefit) computed by applying the domestic federal statutory income tax rates to pretax income (loss) from continuing operations attributable to foreign income tax expense (benefit). Reference 1: http://www.xbrl.org/2003/role/disclosureRef
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- Definition The amount of income tax expense or benefit for the period computed by applying the domestic federal statutory tax rates to pretax income from continuing operations. Reference 1: http://www.xbrl.org/2003/role/disclosureRef
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- Definition Amount of the difference between reported income tax expense (benefit) and expected income tax expense (benefit) computed by applying the domestic federal statutory income tax rates to pretax income (loss) from continuing operations attributable to nondeductible expenses. Reference 1: http://www.xbrl.org/2003/role/disclosureRef
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- Definition Amount of difference between reported income tax expense (benefit) and expected income tax expense (benefit) computed by applying statutory federal (national) tax rate to pretax income (loss) from continuing operation attributable to other reconciling item. Excludes state and local income tax expense (benefit), federal tax expense (benefit), statutory income tax expense (benefit) outside of country of domicile, tax credit, nondeductible expense, deduction, income tax settlement, income tax contingency, and cross-border tax law. Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef
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- Definition Amount of the difference between reported income tax expense (benefit) and expected income tax expense (benefit) computed by applying the domestic federal statutory income tax rates to pretax income (loss) from continuing operations attributable to tax credits. Including, but not limited to, research credit, foreign tax credit, investment tax credit, and other tax credits. Reference 1: http://www.xbrl.org/2003/role/disclosureRef
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- Definition Amount of the difference between reported income tax expense (benefit) and expected income tax expense (benefit) computed by applying the domestic federal statutory income tax rates to pretax income (loss) from continuing operations attributable to income (loss) exempt from income taxes. Reference 1: http://www.xbrl.org/2003/role/disclosureRef
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- Definition Indicates tax jurisdiction of domicile. Reference 1: http://www.xbrl.org/2003/role/disclosureRef
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