v3.26.3
Taxes (Tables)
 12 Months Ended
Jun. 30, 2026
Taxes [Abstract]  
Schedule of Income Tax Expenses (Credit)

The income tax expenses (credit) consisted of the following components:

 

    For the years ended June 30,  
    2024     2025     2026  
    HKD     HKD     HKD     US$  
Hong Kong                        
Current   $ 297,067     $ (56,010 )   $ 12,782     $ 1,630  
Deferred     -       (728,286 )     728,286       92,870  
Total tax expense (credit)   $ 297,067     $ (784,296 )   $ 741,068     $ 94,500  
Schedule of Tax Reconciliation

The reconciliation for the year ended June 30, 2026 after the adoption of ASU 2023-09 is as follows:

 

    For the years ended June 30, 2026,  
    HKD     USD     Percent  
Loss before income tax   $ (15,254,845 )   $ (1,945,274 )        
Hong Kong statutory tax rate     (2,517,050 )     (320,970 )     16.5 %
Foreign tax effects                        
BVI     489,932       62,475       (4.0 )%
Other jurisdictions     1,770       226       (0.0 )%
Tax credits     (3,000 )     (383 )     0.0 %
Changes in valuation allowance     1,666,694       212,534       13.6 %
Non-deductible expenses and non-taxable income                        
Share of results of equity investees     499,211       63,659       (3.3 )%
Share-based compensation     585,059       74,606       (4.8 )%
Others     31,412       4,006       (0.3 )%
Effect of preferential tax benefit on assessable profits     (12,960 )     (1,653 )     0.1 %
Income tax expense   $ 741,068     $ 94,500       (4.9 )%

The reconciliation prior to the adoption of ASU 2023-09 is as follows: 

 

    For the years ended June 30,  
    2024     2025  
    HKD     HKD  
Income (loss) before income tax     2,892,571     $ (6,622,551 )
Hong Kong income tax rate     16.5 %     16.5 %
Income tax expense computed at statutory rate     477,274       (1,092,721 )
Preferential rate     (165,000 )     (36,561 )
Reconciling items:                
Non-taxable items in Hong Kong     (30,394 )     (74,828 )
Expenses not deductible for tax     18,187       82,675  
Tax losses not recognized     -       338,639  
Tax credit     (3,000 )     (1,500 )
Total income tax expense (credit)     297,067     $ (784,296 )
Effective tax rate     10.3 %     11.8 %
Schedule of Deferred Tax Assets and Liabilities

The following table sets forth the significant components of the aggregate deferred tax assets and liabilities of the Company as of:

 

    As of June 30,  
    2025     2026  
    HKD     HKD     US$  
Deferred Tax Assets                  
Net operating losses carry forwards   $ 2,974,221     $ 3,557,176     $ 453,606  
Total deferred tax assets   $ 2,974,221     $ 3,557,176     $ 453,606  
Less: valuation allowance     -       (1,666,694 )     (212,534 )
Deferred tax assets, net of valuation allowance   $ 2,974,221     $ 1,890,482     $ 241,072  
                         
Deferred Tax Liabilities                        
Depreciation of property and equipment   $ (218,250 )   $ (171,018 )   $ (21,808 )
Amortization of intangible assets     (2,027,685 )     (1,719,464 )     (219,264 )
Total deferred tax liabilities   $ (2,245,935 )   $ (1,890,482 )   $ (241,072 )
                         
Deferred tax assets, net   $ 728,286     $ -     $ -