| PREPAYMENTS AND OTHER CURRENT ASSETS, NET |
| 5. |
PREPAYMENTS AND OTHER CURRENT ASSETS, NET |
Prepayments and other current assets, net consist
of the following:
| | |
As of December 31, | |
| | |
2024 | | |
2025 | | |
2025 | |
| | |
HK$ | | |
HK$ | | |
US$ | |
| Current: | |
| | |
| | |
| |
| Prepayment for operating expenses | |
| 3,693,799 | | |
| 6,622,072 | | |
| 850,805 | |
| Prepayment for advertising expenses | |
| — | | |
| 784,997 | | |
| 100,857 | |
| Deferred IPO costs | |
| 5,137,874 | | |
| — | | |
| — | |
| Others | |
| 807,895 | | |
| 477,652 | | |
| 61,369 | |
| | |
| 9,639,568 | | |
| 7,884,721 | | |
| 1,013,031 | |
| | |
| | | |
| | | |
| | |
| Non-current: | |
| | | |
| | | |
| | |
| Prepayment for operating expenses | |
| — | | |
| 1,394,329 | | |
| 179,144 | |
| Prepayment for advertising expenses | |
| — | | |
| 1,962,493 | | |
| 252,141 | |
| | |
| — | | |
| 3,356,822 | | |
| 431,285 | |
| | |
| | | |
| | | |
| | |
| | |
| | | |
| | | |
| | |
| Total prepayments and other current assets | |
| 9,639,568 | | |
| 11,241,543 | | |
| 1,444,316 | |
|