v3.26.3
Business Combination and Goodwill (Tables)
 12 Months Ended
Jun. 30, 2026
Business Combination and Goodwill [Abstract]  
Schedule of Fair Values of the Identifiable Assets and Liabilities

The fair values of the identifiable assets and liabilities of Ace Vision Group as at the date of acquisition were as follows:

 

    Fair value recognized
on acquisition		  
    2025  
    HKD     US$  
Account Receivables   $ 100,000     $ 12,752  
Cash     88,076       11,231  
Accounts payables     (30,000 )     (3,826 )
Tax payable     (21,703 )     (2,768 )
Other payables     (27,300 )     (3,481 )
Foreign exchange difference     -       8,045

*
Total identifiable net assets at fair value   $ 109,073     $ 21,953  
Goodwill     6,101,447       778,047  
Purchase consideration settled by cash   $ 6,210,520     $ 800,000  

 

* Solely for the convenience of the reader, the fair values of the identifiable assets and liabilities have been translated at the rate of HKD7.8420 to US$1.00, resulting in a foreign currency translation difference of US$8,045. 
Schedule of Changes In the Carrying Amount of Goodwill

The changes in the carrying amount of goodwill are as follows:

 

    As of June 30,  
    2025     2026  
    HKD     HKD     US$  
Beginning balance   $ -     $ 6,101,447     $ 778,047  
Business combinations     6,101,447       -       -  
Ending balance   $ 6,101,447     $ 6,101,447     $ 778,047