Inventories, Net

6 Months Ended

12 Months Ended

Jun. 30, 2025

Dec. 31, 2024

Inventories, Net [Abstract]

INVENTORIES, NET

4. INVENTORIES, NET

Inventories, net comprised the following:

		As of December 31, 2024			As of June 30, 2025
		HKD			HKD			US$
Own-branded apparel products		3,708,942			5,976,503			761,347
Less: inventory provision		(92,121	)		(518,937	)		(66,107	)
Total		3,616,821			5,457,566			695,240

Inventory write-down expense was nil and HKD426,816 (approximately US$54,372) for the six-month periods ended June 30, 2024 and 2025, respectively.

Inventory provision consists of the following:

		As of December 31, 2024		As of June 30, 2025
		HKD		HKD		US$
Beginning balance of the year/period		68,536		92,121		11,735
Addition		23,585		426,816		54,372
Ending balance of the year/period		92,121		518,937		66,107

4. INVENTORIES, NET

Inventories, net are comprised of the following:

		As of December 31,
		2023			2024			2024
		HKD			HKD			US$
Own-branded apparel products		5,388,735			3,708,942			477,482
Less: inventory provision		(68,536	)		(92,121	)		(11,859	)
Total		5,320,199			3,616,821			465,623

Inventory write-down expense was HKD68,536 and HKD23,585 (approximately US$3,036) for the years ended December 31, 2023 and 2024, respectively.