| Schedule of Disaggregated Cost of Revenues |
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 | |
|