v3.26.1
Right-of-Use Assets and Lease Liabilities (Tables)
 12 Months Ended
Dec. 31, 2025
Right-of-Use Assets and Lease Liabilities [Abstract]  
Schedule of Operating Leases

Supplemental balance sheet information related to operating leases are as follows:

 

   As of December 31, 
   2024   2025   2025 
   HK$   HK$   US$ 
Operating lease right-of-use assets            
Office premises   5,166,836    18,978,978    2,438,423 
Printing machines   1,309,309    946,127    121,559 
Operating lease right-of-use assets   6,476,145    19,925,105    2,559,982 
                
Current operating lease obligation               
Office premises   2,473,161    9,639,602    1,238,498 
Printing machines   363,182    373,529    47,991 
Total current operating lease obligation   2,836,343    10,013,131    1,286,489 
                
Non-current operating lease obligation               
Office premises   2,693,675    9,923,031    1,274,913 
Printing machines   946,127    572,598    73,568 
Total non-current operating lease obligation   3,639,802    10,495,629    1,348,481 
                
Total operating lease obligation   6,476,145    20,508,760    2,634,970 

Other supplemental information about the Company’s operating lease as of December 31, 2024 and 2025:

 

   As of
December 31,
2024		   As of
December 31,
2025		 
Weighted average discount rate*   4.56%   3.20%
Weighted average remaining lease term (years)   2.48    2.22 

 

* The Company uses its incremental borrowing rate based on the information available at commencement date in determining the present value of future payments as the implicit rate cannot be readily determined.
Schedule of Undiscounted Future Minimum Lease Payment

The undiscounted future minimum lease payment schedule are as follows:

 

   As of December 31, 2025 
For the years ending December 31,  HK$   US$ 
2026   10,502,899    1,349,415 
2027   9,733,729    1,250,591 
2028   899,214    115,531 
2029   36,720    4,718 
Total minimum lease payments   21,172,562    2,720,255 
Less: imputed interest component   (663,802)   (85,285)
Lease liabilities recognized in the consolidated balance sheets   20,508,760    2,634,970