Unaudited Interim Condensed Statements of Income and Comprehensive Income |
6 Months Ended | 12 Months Ended | ||||||||||||||
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
|
Jun. 30, 2025
HKD ($)
$ / shares
shares
|
Jun. 30, 2025
USD ($)
$ / shares
shares
|
Jun. 30, 2024
HKD ($)
$ / shares
shares
|
Dec. 31, 2024
HKD ($)
$ / shares
shares
|
Dec. 31, 2024
USD ($)
$ / shares
shares
|
Dec. 31, 2023
HKD ($)
$ / shares
shares
|
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| REVENUES, NET | $ 60,236,666 | $ 7,673,558 | $ 79,256,623 | $ 235,667,734 | $ 30,339,448 | $ 174,202,627 | ||||||||||
| COST OF REVENUES | ||||||||||||||||
| COST OF REVENUES | (34,437,339) | (4,386,978) | (62,897,307) | (186,223,181) | (23,974,043) | (139,154,316) | ||||||||||
| Gross profit | 25,799,327 | 3,286,580 | 16,359,316 | 49,444,553 | 6,365,405 | 35,048,311 | ||||||||||
| EXPENSES | ||||||||||||||||
| Selling and marketing | (3,581,199) | (456,209) | (2,045,399) | (4,392,521) | (565,486) | (3,132,277) | ||||||||||
| General and administrative: | ||||||||||||||||
| Lease expenses – related party | (360,000) | (45,860) | (360,000) | |||||||||||||
| Depreciation – related party | (720,000) | (92,692) | (720,000) | |||||||||||||
| Depreciation | (820,441) | (104,516) | (276,041) | (3,831,567) | (493,269) | (2,540,273) | ||||||||||
| Amortization | (1,241,642) | (158,173) | (1,481,738) | (190,756) | (112,049) | |||||||||||
| Staff cost | (10,644,573) | (1,356,014) | (7,743,398) | (18,486,483) | (2,379,917) | (13,260,898) | ||||||||||
| Leases expenses | (3,070,526) | (391,155) | (2,110,406) | |||||||||||||
| Professional fee | (2,937,417) | (374,198) | (479,456) | (2,840,139) | (365,634) | (2,204,622) | ||||||||||
| (Provision for) reversal of expected credit losses | 2,291,797 | 291,952 | (267,373) | (1,253,368) | (161,356) | (1,383,316) | ||||||||||
| Others | (3,175,760) | (404,560) | (2,590,533) | (4,867,313) | (626,610) | (2,648,351) | ||||||||||
| Total expenses | (23,539,761) | (2,998,733) | (15,872,606) | (37,873,129) | (4,875,720) | (26,001,786) | ||||||||||
| INCOME FROM OPERATION | 2,259,566 | 287,847 | 486,710 | 11,571,424 | 1,489,685 | 9,046,525 | ||||||||||
| OTHER INCOME (EXPENSES) | ||||||||||||||||
| Interest income | 31,954 | 4,114 | 92,951 | |||||||||||||
| Interest expense, net | (622,140) | (79,255) | (1,410,893) | (3,759,032) | (483,931) | (5,759,182) | ||||||||||
| Change in fair value of investment in a joint venture | 33,934 | 4,323 | ||||||||||||||
| Agency income – related party | 1,248,117 | 158,998 | 2,361,596 | 1,170,664 | 150,709 | 2,662,034 | ||||||||||
| Other income | 18,264 | 2,327 | 134,230 | 17,280 | 326 | |||||||||||
| Other expense | (15,885) | (2,024) | (24,805) | (302,784) | ||||||||||||
| Total other income, net | 662,290 | 84,369 | 925,898 | (2,422,184) | (311,828) | (3,306,655) | ||||||||||
| INCOME BEFORE TAX EXPENSES | 2,921,856 | 372,216 | 1,412,608 | 9,149,240 | 1,177,857 | 5,739,870 | ||||||||||
| INCOME TAX EXPENSES | (885,588) | (112,815) | (1,085,909) | (139,798) | (1,325,137) | |||||||||||
| NET INCOME | 2,036,268 | 259,401 | 1,412,608 | 8,063,331 | 1,038,059 | 4,414,733 | ||||||||||
| FOREIGN CURRENCY TRANSLATION ADJUSTMENT | (678,877) | (86,482) | 118,704 | 154,174 | 19,848 | (1,125,947) | ||||||||||
| TOTAL COMPREHENSIVE INCOME | $ 1,357,391 | $ 172,919 | $ 1,531,312 | $ 8,217,505 | $ 1,057,907 | $ 3,288,786 | ||||||||||
| Weighted average number of ordinary shares: | ||||||||||||||||
| Basic (in Shares) | 4,064,000 | [1] | 4,064,000 | [1] | 3,778,462 | [1] | 19,603,716 | [2] | 19,603,716 | [2] | 18,000,000 | [2] | ||||
| Diluted (in Shares) | 4,064,000 | [1] | 4,064,000 | [1] | 3,778,462 | [1] | 19,603,716 | [2] | 19,603,716 | [2] | 18,000,000 | [2] | ||||
| EARNINGS PER SHARE – BASIC (in Dollars per share and Dollars per share) | (per share) | $ 0.5 | $ 0.06 | $ 0.37 | $ 0.41 | $ 0.05 | $ 0.25 | ||||||||||
| EARNINGS PER SHARE – DILUTED (in Dollars per share and Dollars per share) | (per share) | $ 0.5 | $ 0.06 | $ 0.37 | $ 0.41 | $ 0.05 | $ 0.25 | ||||||||||
| Related parties | ||||||||||||||||
| COST OF REVENUES | ||||||||||||||||
| COST OF REVENUES | $ (5,385,166) | $ (686,017) | $ (3,504,012) | $ (7,915,189) | $ (1,018,987) | $ (34,213,521) | ||||||||||
| External | ||||||||||||||||
| COST OF REVENUES | ||||||||||||||||
| COST OF REVENUES | $ (29,052,173) | $ (3,700,961) | $ (59,393,295) | $ (178,307,992) | $ (22,955,056) | $ (104,940,795) | ||||||||||
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| X | ||||||||||
- Definition Agency income – related party. No definition available.
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| X | ||||||||||
- Definition Represents the amount of depreciation related party. No definition available.
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| X | ||||||||||
- Definition Represents the amount of lease expenses – related party. No definition available.
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| X | ||||||||||
- Definition The aggregate expense charged against earnings to allocate the cost of intangible assets (nonphysical assets not used in production) in a systematic and rational manner to the periods expected to benefit from such assets. As a noncash expense, this element is added back to net income when calculating cash provided by or used in operations using the indirect method. Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef
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| X | ||||||||||
- Definition Amount after tax of increase (decrease) in equity from transactions and other events and circumstances from net income and other comprehensive income, attributable to parent entity. Excludes changes in equity resulting from investments by owners and distributions to owners. Reference 1: http://www.xbrl.org/2003/role/disclosureRef
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| X | ||||||||||
- Definition The aggregate cost of goods produced and sold and services rendered during the reporting period. Reference 1: http://www.xbrl.org/2003/role/exampleRef
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| X | ||||||||||
- References No definition available.
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| X | ||||||||||
- Definition The expense recognized in the current period that allocates the cost of nonproduction tangible assets over their useful lives. Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef
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| X | ||||||||||
- Definition The amount of net income (loss) for the period per each share of common stock or unit outstanding during the reporting period. Reference 1: http://www.xbrl.org/2003/role/disclosureRef
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| X | ||||||||||
- Definition The amount of net income (loss) for the period available to each share of common stock or common unit outstanding during the reporting period and to each share or unit that would have been outstanding assuming the issuance of common shares or units for all dilutive potential common shares or units outstanding during the reporting period. Reference 1: http://www.xbrl.org/2003/role/disclosureRef
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| X | ||||||||||
- Definition Amount of expense (income) related to adjustment to fair value of warrant liability. Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef
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| X | ||||||||||
- References No definition available.
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| X | ||||||||||
- Definition Aggregate revenue less cost of goods and services sold or operating expenses directly attributable to the revenue generation activity. Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef
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| X | ||||||||||
- Definition Amount of income (loss) from continuing operations, including income (loss) from equity method investments, before deduction of income tax expense (benefit), and income (loss) attributable to noncontrolling interest. Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef
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| X | ||||||||||
- Definition Amount of current income tax expense (benefit) and deferred income tax expense (benefit) pertaining to continuing operations. Reference 1: http://www.xbrl.org/2003/role/disclosureRef
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| X | ||||||||||
- Definition Amount before accretion (amortization) of purchase discount (premium) of interest income on nonoperating securities. Reference 1: http://www.xbrl.org/2003/role/disclosureRef
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| X | ||||||||||
- Definition Amount of expenses related to the generation of investment income. Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef
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| X | ||||||||||
- Definition The portion of profit or loss for the period, net of income taxes, which is attributable to the parent. Reference 1: http://www.xbrl.org/2003/role/disclosureRef
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| X | ||||||||||
- Definition The aggregate amount of income or expense from ancillary business-related activities (that is to say, excluding major activities considered part of the normal operations of the business). Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef
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| X | ||||||||||
- References No definition available.
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| X | ||||||||||
- Definition Generally recurring costs associated with normal operations except for the portion of these expenses which can be clearly related to production and included in cost of sales or services. Includes selling, general and administrative expense. No definition available.
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| X | ||||||||||
- References No definition available.
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| X | ||||||||||
- Definition The net result for the period of deducting operating expenses from operating revenues. Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef
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| X | ||||||||||
- Definition Amount of operating lease expense. Excludes sublease income. Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef
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| X | ||||||||||
- Definition Amount after tax and reclassification adjustments of gain (loss) on foreign currency translation adjustments, foreign currency transactions designated and effective as economic hedges of a net investment in a foreign entity and intra-entity foreign currency transactions that are of a long-term-investment nature. Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef
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| X | ||||||||||
- Definition Amount of general expenses not normally included in Other Operating Costs and Expenses. Reference 1: http://www.xbrl.org/2003/role/exampleRef
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| X | ||||||||||
- Definition Amount of expense related to nonoperating activities, classified as other. Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef
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| X | ||||||||||
- Definition Amount of income related to nonoperating activities, classified as other. Reference 1: http://www.xbrl.org/2003/role/disclosureRef
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| X | ||||||||||
- Definition Professional and contract service expense includes cost reimbursements for support services related to contracted projects, outsourced management, technical and staff support. No definition available.
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| X | ||||||||||
- Definition A fee charged for services from professionals such as doctors, lawyers and accountants. The term is often expanded to include other professions, for example, pharmacists charging to maintain a medicinal profile of a client or customer. Reference 1: http://www.xbrl.org/2003/role/exampleRef
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| X | ||||||||||
- Definition Amount of expense (reversal of expense) for expected credit loss on accounts receivable. Reference 1: http://www.xbrl.org/2003/role/disclosureRef
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| X | ||||||||||
- Definition Amount of revenue recognized from goods sold, services rendered, insurance premiums, or other activities that constitute an earning process. Includes, but is not limited to, investment and interest income before deduction of interest expense when recognized as a component of revenue, and sales and trading gain (loss). Reference 1: http://www.xbrl.org/2003/role/exampleRef
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| X | ||||||||||
- Definition The aggregate total amount of expenses directly related to the marketing or selling of products or services. No definition available.
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| X | ||||||||||
- Definition The average number of shares or units issued and outstanding that are used in calculating diluted EPS or earnings per unit (EPU), determined based on the timing of issuance of shares or units in the period. Reference 1: http://www.xbrl.org/2003/role/disclosureRef
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| X | ||||||||||
- Definition Number of [basic] shares or units, after adjustment for contingently issuable shares or units and other shares or units not deemed outstanding, determined by relating the portion of time within a reporting period that common shares or units have been outstanding to the total time in that period. Reference 1: http://www.xbrl.org/2003/role/disclosureRef
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| X | ||||||||||
- References No definition available.
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- Details
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- Details
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