Leases

12 Months Ended

Jun. 30, 2026

Note 10 — Leases

The Group has entered into lease arrangements for its office facility.

The components of lease expense were as follows:

	For the years ended June 30,
	2024		2025		2026
	HKD		HKD		HKD		US$
Operating lease cost	$	1,156,024	$	1,120,629	$	1,135,484	$	144,795

Supplemental balance sheet information related to leases was as follows:

	As of June 30,
	2025			2026
	HKD			HKD			US$
Operating lease:
Operating lease right-of-use assets	$	1,225,109		$	2,287,548		$	291,706

Current operating lease obligation		945,801			1,048,155			133,659
Non-current operating lease obligation		291,151			1,240,593			158,199
Total operating lease obligation	$	1,236,952		$	2,288,748		$	291,858
Weighted average remaining lease term (in years):
Operating lease		1.0			2.49

Weighted average discount rate:
Operating lease		3.6	%		3.9	%

Cash paid for amounts included in the measurement of lease liabilities	$	1,108,944		$	1,175,591		$	149,910

Non-cancellable Operating Lease

The Group’s commitment for minimum lease payment under its operating lease for its office facility as of June 30, 2026 was as follows:

Years ending June 30,	Amount (HKD)			Amount (US$)
2027	$	1,097,655		$	139,971
2028		705,400			89,952
2029		563,470			71,853
Total future lease payments		2,366,525			301,776
Amount representing interest		(77,777	)		(9,918	)
Present value of future payments		2,288,748			291,858
Less: current portion		1,048,155			133,659
Non-current portion	$	1,240,593		$	158,199

Total operating lease expense for the Group’s office facilities for the years ended June 30, 2026, 2025 and 2024 were HKD1,135,484 (US$144,795), HKD1,120,629 and HKD1,156,024, respectively.

The total short term operating lease expense for the Group’s office facilities for the years ended June 30, 2026, 2025 and 2024 were nil, nil and HKD27,467, respectively.