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   $ 9,918,181     $ 18,901,578     $ 2,410,300  
Less: provision for credit losses     (600,834 )     (1,267,685 )     (161,653 )
Accounts receivable, net   $ 9,317,347     $ 17,633,893     $ 2,248,647  

 

Movement of provision for credit losses is as follows:

 

    For the years ended June 30,  
    2025     2026  
    HKD     HKD     US$  
Beginning balance   $ 99,775     $ 600,834     $ 76,617  
Provision     501,059       666,851       85,036  
Ending balance   $ 600,834     $ 1,267,685     $ 161,653  

 

For the years ended June 30, 2026, 2025 and 2024, provision for credit losses provided were HKD666,851 (US$85,036), HKD501,059 and HKD99,775, respectively.