| COST OF REVENUE |
Cost of revenue consists of cost directly related
to revenue generating activities. The following table shows disaggregated cost of revenues by major categories for the years ended December
31, 2023, 2024 and 2025:
| | |
For the years ended December 31, | |
| | |
2023 | | |
2024 | | |
2025 | | |
2025 | |
| | |
HK$ | | |
HK$ | | |
HK$ | | |
US$ | |
| Staff cost | |
| 22,124,133 | | |
| 24,127,135 | | |
| 27,719,122 | | |
| 3,561,358 | |
| Depreciation on property and equipment | |
| 402,421 | | |
| 254,962 | | |
| 349,246 | | |
| 44,871 | |
| Lease expense | |
| 9,964,742 | | |
| 9,553,419 | | |
| 7,765,146 | | |
| 997,668 | |
| Translation expenses | |
| 19,496,992 | | |
| 15,398,955 | | |
| 22,715,684 | | |
| 2,918,516 | |
| Printing expenses | |
| 10,687,486 | | |
| 6,747,171 | | |
| 8,418,183 | | |
| 1,081,570 | |
| Water and electricity supply expenses | |
| 1,688,236 | | |
| 1,502,292 | | |
| 888,992 | | |
| 114,218 | |
| Repair and maintenance | |
| 901,076 | | |
| 1,188,767 | | |
| 1,297,126 | | |
| 166,655 | |
| Others | |
| 3,009,196 | | |
| 2,655,463 | | |
| 6,897,635 | | |
| 886,209 | |
| Total | |
| 68,274,282 | | |
| 61,428,164 | | |
| 76,051,134 | | |
| 9,771,065 | |
|