v3.26.3
Condensed Consolidated Statements of Cash Flows
12 Months Ended
Jun. 30, 2026
HKD ($)
Jun. 30, 2026
USD ($)
Jun. 30, 2025
HKD ($)
Jun. 30, 2024
HKD ($)
Cash flows from operating activities:        
Net Income (Loss) $ (15,995,913) $ (2,039,774) $ (5,838,255) $ 2,595,504
Adjustment to Reconcile Net Income to Cash Provided by (Used in) Operating Activity [Abstract]        
Depreciation of property and equipment 622,816 79,421 530,221 325,944
Amortization of right-of-use assets 353,807
Amortization of intangible assets 1,868,004 238,205 651,002
Provision for expected credit losses 666,851 85,036 501,059 99,775
Share-based compensation expense 3,545,810 452,156
Deferred tax 728,286 92,870 (728,286)
Impairment of long-term investments 2,992,995 381,662
Equity in loss of unconsolidated investees 32,526 4,148 111,379
Change in operating assets and liabilities        
Accounts receivable (8,983,397) (1,145,549) 7,412,181 (8,514,195)
Prepayment, deposits and other receivables (1,022,495) (130,387) (622,946) (143,218)
Prepaid tax (113,855) 553,941
Account payables 898,500 114,575 (12,766,817) 7,253,390
Income tax payable (18,383) (2,344) 3,166
Accrued expenses and other payables (337,513) (43,039) 1,127,713
Contract liabilities 207,793 26,497 518,294 (2,152,957)
Employee benefits (1,112) (142) 11,095
Operating lease obligation (370,181)
Net cash provided by (used in) operating activities (14,795,232) (1,886,665) (9,204,049) 1,810
Cash flow from investing activities:        
Purchases of item of property and equipment (409,037) (52,160) (1,325,139)
Purchases of intangible assets (12,940,000)
Payments for acquisition of long-term investments (17,467,088)
Payments for acquisition of subsidiaries, net of cash acquired (6,122,444)
Net cash used in investing activities (409,037) (52,160) (37,854,671)
Cash flow from financing activities:        
Payments of IPO costs (10,896,313) (1,361,560)
Proceeds from initial public offering 71,472,020
Proceeds (repayment) of amount due to a director (39,256) 7,140
Repayment of amount due from/to related parties (2,709) (345) (27,013) (16,201)
Collection of payment on behalf of a customer, net 8,895,500 1,134,340 3,360,000 3,530,000
Net cash provided by financing activities 8,892,791 1,133,995 63,869,438 2,159,379
Change in cash (6,311,478) (804,830) 16,810,718 2,161,189
Cash, beginning of the year 25,217,011 3,215,635 8,406,293 6,245,104
Cash, end of the year 18,905,533 2,410,805 25,217,011 8,406,293
Supplemental cash flow information        
Cash paid for income tax 31,165 3,974 54,679
Cash received from tax refund 256,874
Cash paid for interest expense 1,846 1,049
Non-cash activities:        
Class A Ordinary shares issued as prepayment for consulting services $ 3,545,811 $ 452,157