v3.26.3
Accounts Receivable, Net
 12 Months Ended
Jun. 30, 2026
Accounts Receivable, Net [Abstract]  
Accounts receivable, net

Note 4 — Accounts receivable, net

 

Accounts receivable, net consisted of the following:

 

    As of June 30,  
    2025     2026  
    HKD     HKD     US$  
Accounts receivable   $ 3,625,254     $ 3,316,678     $ 422,938  
Less: Allowance for credit losses     (43,402 )     (55,509 )     (7,079 )
Accounts receivable, net   $ 3,581,852     $ 3,261,169     $ 415,859  

 

For the years ended June 30, 2026, 2025 and 2024, provision for credit losses, net and reversal of provision for credit losses, net, were HKD12,107 (US$1,544), HKD(77,218) and HKD101,598, respectively.

 

The following table sets forth the movement of allowance for credit losses:

 

    As of June 30,  
    2025     2026  
    HKD     HKD     US$  
Beginning balance   $ 120,620     $ 43,402     $ 5,535  
Recovery     (115,535 )     (42,896 )     (5,470 )
Addition     38,317       55,003       7,014  
Ending balance   $ 43,402     $ 55,509     $ 7,079