v3.26.1
Accounts Receivable, Net (Tables)
12 Months Ended
Dec. 31, 2025
Accounts Receivable, Net [Abstract]  
Schedule of Accounts Receivable, Net

Accounts receivable, net is comprised of the following:

 

   As of December 31, 
   2024   2025   2025 
   HK$   HK$   US$ 
Accounts receivable   25,125,372    29,606,430    3,803,840 
Allowance for expected credit losses   (6,263,876)   (7,023,628)   (902,397)
Total   18,861,496    22,582,802    2,901,443 
Schedule of Allowance for Expected Credit Losses

Movement of allowance for expected credit losses consists of the following:

 

   As of December 31, 
   2024   2025   2025 
   HK$   HK$   US$ 
Beginning balance   5,066,546    6,263,876    804,784 
Addition   1,197,330    759,752    97,613 
Ending balance   6,263,876    7,023,628    902,397