| Schedule of Financial Performance Measures of the Operation |
Key financial performance measures of the segments
are as follows:
| |
|
For the years ended December 31, |
|
| |
|
2023 |
|
|
2024 |
|
|
2025 |
|
|
2025 |
|
| |
|
HK$ |
|
|
HK$ |
|
|
HK$ |
|
|
US$ |
|
| Revenue |
|
|
115,285,213 |
|
|
|
103,820,403 |
|
|
|
130,932,196 |
|
|
|
16,822,196 |
|
| |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
| Cost of revenue |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
| – External |
|
|
(63,801,949 |
) |
|
|
(57,967,108 |
) |
|
|
(72,198,081 |
) |
|
|
(9,276,024 |
) |
| – Related party |
|
|
(4,472,333 |
) |
|
|
(3,461,056 |
) |
|
|
(3,853,053 |
) |
|
|
(495,041 |
) |
| Total cost of revenue |
|
|
(68,274,282 |
) |
|
|
(61,428,164 |
) |
|
|
(76,051,134 |
) |
|
|
(9,771,065 |
) |
| Gross profit |
|
|
47,010,931 |
|
|
|
42,392,239 |
|
|
|
54,881,062 |
|
|
|
7,051,131 |
|
| |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
| Selling and marketing expenses |
|
|
(18,323,687 |
) |
|
|
(15,992,966 |
) |
|
|
(27,329,142 |
) |
|
|
(3,511,255 |
) |
| General and administrative expenses |
|
|
(19,612,592 |
) |
|
|
(18,142,764 |
) |
|
|
(21,686,959 |
) |
|
|
(2,786,345 |
) |
| |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
| Income from operations |
|
|
9,074,652 |
|
|
|
8,256,509 |
|
|
|
5,864,961 |
|
|
|
753,531 |
|
| |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
| Other income, net |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
| Bank interest income |
|
|
33,332 |
|
|
|
31,523 |
|
|
|
391,825 |
|
|
|
50,342 |
|
| Interest expense |
|
|
(124,021 |
) |
|
|
(316,717 |
) |
|
|
(250,943 |
) |
|
|
(32,241 |
) |
| Administrative service fee from related parties |
|
|
369,000 |
|
|
|
390,000 |
|
|
|
184,000 |
|
|
|
23,640 |
|
| Administrative service fee from non-related parties |
|
|
— |
|
|
|
— |
|
|
|
528,000 |
|
|
|
67,838 |
|
| Government subsidies |
|
|
— |
|
|
|
175,688 |
|
|
|
— |
|
|
|
— |
|
| Other (expenses) income |
|
|
(69,235 |
) |
|
|
(4,516 |
) |
|
|
187,426 |
|
|
|
24,080 |
|
| Total other income, net |
|
|
209,076 |
|
|
|
275,978 |
|
|
|
1,040,308 |
|
|
|
133,659 |
|
| |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
| Income before income tax expenses |
|
|
9,283,728 |
|
|
|
8,532,487 |
|
|
|
6,905,269 |
|
|
|
887,190 |
|
| Income tax expenses |
|
|
(1,500,878 |
) |
|
|
(2,129,604 |
) |
|
|
(1,627,909 |
) |
|
|
(209,154 |
) |
| Net income |
|
|
7,782,850 |
|
|
|
6,402,883 |
|
|
|
5,277,360 |
|
|
|
678,036 |
|
|