v3.26.3
SCHEDULE OF SEGMENT REPORTING INFORMATION (Details)
6 Months Ended 12 Months Ended
Jun. 30, 2024
HKD ($)
Jun. 30, 2026
USD ($)
Jun. 30, 2026
HKD ($)
Jun. 30, 2025
USD ($)
Jun. 30, 2025
HKD ($)
Segment Reporting [Line Items]          
Revenue $ 24,819,541 $ 17,337,623 $ 135,233,463   $ 83,548,892
Cost of revenue 17,810,701 14,567,493 113,626,444   70,753,797
Gross profit 7,008,840 2,770,130 21,607,019   12,795,095
Operating expenses          
General and administrative 2,771,930 2,455,580 19,153,515   20,631,720
Selling and marketing 103,097 207,553 1,618,917   681,941
Total operating expenses 2,875,027 2,663,133 20,772,432   21,313,661
Income (loss) from operations 4,133,813 106,997 834,587   (8,518,566)
Other income          
Interest income 13,410 586 4,569   20,897
Interest expense (135,887)   (294,634)
Other miscellaneous income 31,025 68,462 534,000   1,041,992
Change of fair value of financial asset – contingent consideration asset 1,660,256 12,950,000  
Total other (expense) income (91,452) 1,729,304 13,488,569   768,255
Income (loss) before provision for income taxes 4,042,361 1,836,301 14,323,156 $ (993,631) (7,750,311)
Professional Solution Services [Member]          
Segment Reporting [Line Items]          
Revenue 7,868,086   35,994,751   17,289,597
Cost of revenue 3,431,043   27,520,429   12,316,004
Gross profit 4,437,043   8,474,322   4,973,593
Operating expenses          
General and administrative 2,001,807   5,691,527   4,380,532
Selling and marketing    
Total operating expenses 2,001,807   5,691,527   4,380,532
Income (loss) from operations 2,435,236   2,782,795   593,061
Other income          
Interest income    
Interest expense      
Other miscellaneous income    
Change of fair value of financial asset – contingent consideration asset        
Total other (expense) income    
Income (loss) before provision for income taxes 2,435,236 356,769 2,782,795 76,033 593,061
Nursing Solution Services [Member]          
Segment Reporting [Line Items]          
Revenue 5,285,598   56,831,363   34,959,797
Cost of revenue 4,715,252   48,387,251   30,530,380
Gross profit 570,346   8,444,112   4,429,417
Operating expenses          
General and administrative 242,240   4,752,658   1,103,350
Selling and marketing    
Total operating expenses 242,240   4,752,658   1,103,350
Income (loss) from operations 328,106   3,691,454   3,326,067
Other income          
Interest income    
Interest expense      
Other miscellaneous income    
Change of fair value of financial asset – contingent consideration asset        
Total other (expense) income    
Income (loss) before provision for income taxes 328,106 473,263 3,691,454 426,419 3,326,067
Logistics And Other Solution Services [Member]          
Segment Reporting [Line Items]          
Revenue 11,665,857   42,407,349   31,299,498
Cost of revenue 9,664,406   37,718,764   27,907,413
Gross profit 2,001,451   4,688,585   3,392,085
Operating expenses          
General and administrative 251,780   2,081,184   1,065,860
Selling and marketing    
Total operating expenses 251,780   2,081,184   1,065,860
Income (loss) from operations 1,749,671   2,607,401   2,326,225
Other income          
Interest income    
Interest expense      
Other miscellaneous income    
Change of fair value of financial asset – contingent consideration asset        
Total other (expense) income    
Income (loss) before provision for income taxes 1,749,671 334,282 2,607,401 298,234 2,326,225
Corporate And Unallocated [Member]          
Segment Reporting [Line Items]          
Revenue    
Cost of revenue    
Gross profit    
Operating expenses          
General and administrative 276,103   6,628,146   14,081,978
Selling and marketing 103,097   1,618,917   681,941
Total operating expenses 379,200   8,247,063   14,763,919
Income (loss) from operations (379,200)   (8,247,063)   (14,763,919)
Other income          
Interest income 13,410   4,569   20,897
Interest expense (135,887)       (294,634)
Other miscellaneous income 31,025   534,000   1,041,992
Change of fair value of financial asset – contingent consideration asset     12,950,000    
Total other (expense) income (91,452)   13,488,569   768,255
Income (loss) before provision for income taxes $ (470,652) $ 671,987 $ 5,241,506 $ (1,794,317) $ (13,995,664)