| Schedule of 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 |
|
|
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 |
|
|
| Schedule of Inventory Provision |
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 |
|
|