| Schedule of Components of Lease Expense and Supplemental Balance Sheet Information |
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 | |
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| Schedule of Minimum Lease Payment Under its 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 | |
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