Consolidated Statements of Income and Comprehensive Income |
12 Months Ended | |||||
|---|---|---|---|---|---|---|
|
Dec. 31, 2025
HKD ($)
$ / shares
shares
|
Dec. 31, 2025
USD ($)
$ / shares
shares
|
Dec. 31, 2024
HKD ($)
$ / shares
shares
|
Dec. 31, 2023
HKD ($)
$ / shares
shares
|
|||
| REVENUE | $ 130,932,196 | $ 16,822,196 | $ 103,820,403 | $ 115,285,213 | ||
| COST OF REVENUE | ||||||
| Total cost of revenue | (76,051,134) | (9,771,065) | (61,428,164) | (68,274,282) | ||
| GROSS PROFIT | 54,881,062 | 7,051,131 | 42,392,239 | 47,010,931 | ||
| SELLING AND MARKETING EXPENSES | ||||||
| Employee compensation and benefits | (18,865,185) | (2,423,803) | (8,379,333) | (9,325,107) | ||
| Commission | (5,236,726) | (672,816) | (5,708,609) | (6,231,376) | ||
| Others | (3,227,231) | (414,636) | (1,905,024) | (2,767,204) | ||
| Total selling and marketing expenses | (27,329,142) | (3,511,255) | (15,992,966) | (18,323,687) | ||
| GENERAL AND ADMINISTRATIVE EXPENSES | ||||||
| Employee compensation and benefits | (7,772,017) | (998,550) | (5,460,334) | (5,894,041) | ||
| Depreciation | (32,997) | (4,239) | (451,729) | (765,091) | ||
| Lease expense | (2,632,511) | (338,226) | (2,823,919) | (2,854,277) | ||
| Building management fee, government rent and rate | (2,559,568) | (328,854) | (2,700,055) | (2,561,621) | ||
| Legal and professional fee | (4,587,440) | (589,395) | (1,555,347) | (1,502,443) | ||
| Provision for expected credit losses | (759,752) | (97,613) | (1,197,330) | (2,908,913) | ||
| Other expenses | (3,342,674) | (429,468) | (3,954,050) | (3,126,206) | ||
| Total general and administrative expenses | (21,686,959) | (2,786,345) | (18,142,764) | (19,612,592) | ||
| INCOME FROM OPERATIONS | 5,864,961 | 753,531 | 8,256,509 | 9,074,652 | ||
| OTHER INCOME, NET | ||||||
| Bank interest income | 391,825 | 50,342 | 31,523 | 33,332 | ||
| Interest expense | (250,943) | (32,241) | (316,717) | (124,021) | ||
| Administrative service fee from related parties | 184,000 | 23,640 | 390,000 | 369,000 | ||
| Administrative service fee from non-related parties | 528,000 | 67,838 | ||||
| Government subsidies | 175,688 | |||||
| Other (expenses) income | 187,426 | 24,080 | (4,516) | (69,235) | ||
| Total other income, net | 1,040,308 | 133,659 | 275,978 | 209,076 | ||
| INCOME BEFORE INCOME TAX EXPENSES | 6,905,269 | 887,190 | 8,532,487 | 9,283,728 | ||
| INCOME TAX EXPENSES | (1,627,909) | (209,154) | (2,129,604) | (1,500,878) | ||
| NET INCOME | 5,277,360 | 678,036 | 6,402,883 | 7,782,850 | ||
| OTHER COMPREHENSIVE INCOME | ||||||
| Foreign currency translation adjustment | (87,532) | (11,246) | (31,962) | (93,266) | ||
| TOTAL COMPREHENSIVE INCOME | $ 5,189,828 | $ 666,790 | $ 6,370,921 | $ 7,689,584 | ||
| Weighted average number of ordinary shares: | ||||||
| Basic (in Shares) | [1] | 1,935,996 | 1,935,996 | 1,875,000 | 1,875,000 | |
| Diluted (in Shares) | [1] | 1,935,996 | 1,935,996 | 1,875,000 | 1,875,000 | |
| Earnings per share – basic (in Dollars per share and Dollars per share) | (per share) | [1] | $ 2.73 | $ 0.35 | $ 3.41 | $ 4.15 | |
| Earnings per share – diluted (in Dollars per share and Dollars per share) | (per share) | [1] | $ 2.73 | $ 0.35 | $ 3.41 | $ 4.15 | |
| External | ||||||
| COST OF REVENUE | ||||||
| Total cost of revenue | $ (72,198,081) | $ (9,276,024) | $ (57,967,108) | $ (63,801,949) | ||
| Related Party | ||||||
| COST OF REVENUE | ||||||
| Total cost of revenue | $ (3,853,053) | $ (495,041) | $ (3,461,056) | $ (4,472,333) | ||
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| X | ||||||||||
- Definition The amount of administrative service fee from non-related parties. No definition available.
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| X | ||||||||||
- Definition Represents the amount of administrative service fee from related parties. No definition available.
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- Definition Building management fee, rent and rate. No definition available.
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- Definition The amount of commission, No definition available.
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- Definition The amount of employee compensation and benefits. No definition available.
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- Definition The amount of depreciation. No definition available.
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- Definition The amount of lease expense. No definition available.
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- Definition Amount after tax of increase (decrease) in equity from transactions and other events and circumstances from net income and other comprehensive income, attributable to parent entity. Excludes changes in equity resulting from investments by owners and distributions to owners. Reference 1: http://www.xbrl.org/2003/role/disclosureRef
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- References No definition available.
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| X | ||||||||||
- Definition The aggregate cost of goods produced and sold and services rendered during the reporting period. Reference 1: http://www.xbrl.org/2003/role/disclosureRef
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- References No definition available.
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| X | ||||||||||
- Definition The amount of net income (loss) for the period per each share of common stock or unit outstanding during the reporting period. Reference 1: http://www.xbrl.org/2003/role/disclosureRef
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| X | ||||||||||
- Definition The amount of net income (loss) for the period available to each share of common stock or common unit outstanding during the reporting period and to each share or unit that would have been outstanding assuming the issuance of common shares or units for all dilutive potential common shares or units outstanding during the reporting period. Reference 1: http://www.xbrl.org/2003/role/disclosureRef
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| X | ||||||||||
- Definition Amount of expense for employee benefit and equity-based compensation. Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef
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- Definition The aggregate total of expenses of managing and administering the affairs of an entity, including affiliates of the reporting entity, which are not directly or indirectly associated with the manufacture, sale or creation of a product or product line. Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef
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- References No definition available.
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| X | ||||||||||
- Definition Amount of increase (decrease) in income from government assistance, classified as nonoperating. Reference 1: http://www.xbrl.org/2003/role/disclosureRef
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| X | ||||||||||
- Definition Aggregate revenue less cost of goods and services sold or operating expenses directly attributable to the revenue generation activity. Reference 1: http://www.xbrl.org/2003/role/disclosureRef
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| X | ||||||||||
- Definition Amount of income (loss) from continuing operations, including income (loss) from equity method investments, before deduction of income tax expense (benefit), and income (loss) attributable to noncontrolling interest. Reference 1: http://www.xbrl.org/2003/role/exampleRef
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| X | ||||||||||
- Definition Amount of current income tax expense (benefit) and deferred income tax expense (benefit) pertaining to continuing operations. Reference 1: http://www.xbrl.org/2003/role/exampleRef
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| X | ||||||||||
- Definition Amount of interest expense classified as nonoperating. Reference 1: http://www.xbrl.org/2003/role/exampleRef
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| X | ||||||||||
- Definition Amount before accretion (amortization) of purchase discount (premium) of interest income on nonoperating securities. Reference 1: http://www.xbrl.org/2003/role/disclosureRef
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| X | ||||||||||
- Definition The portion of profit or loss for the period, net of income taxes, which is attributable to the parent. Reference 1: http://www.xbrl.org/2003/role/exampleRef
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| X | ||||||||||
- Definition The aggregate amount of income or expense from ancillary business-related activities (that is to say, excluding major activities considered part of the normal operations of the business). Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef
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| X | ||||||||||
- References No definition available.
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| X | ||||||||||
- Definition The net result for the period of deducting operating expenses from operating revenues. Reference 1: http://www.xbrl.org/2003/role/exampleRef
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| X | ||||||||||
- Definition Amount after tax and reclassification adjustments of gain (loss) on foreign currency translation adjustments, foreign currency transactions designated and effective as economic hedges of a net investment in a foreign entity and intra-entity foreign currency transactions that are of a long-term-investment nature. Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef
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| X | ||||||||||
- Definition Amount of general and administrative expense classified as other. Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef
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| X | ||||||||||
- Definition Amount of income (expense) related to nonoperating activities, classified as other. Reference 1: http://www.xbrl.org/2003/role/exampleRef
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| X | ||||||||||
- Definition Amount of selling and marketing expense classified as other. Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef
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| X | ||||||||||
- Definition A fee charged for services from professionals such as doctors, lawyers and accountants. The term is often expanded to include other professions, for example, pharmacists charging to maintain a medicinal profile of a client or customer. Reference 1: http://www.xbrl.org/2003/role/exampleRef
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| X | ||||||||||
- Definition Amount of expense (reversal of expense) for expected credit loss on accounts receivable. Reference 1: http://www.xbrl.org/2003/role/disclosureRef
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| X | ||||||||||
- Definition Amount of revenue recognized from goods sold, services rendered, insurance premiums, or other activities that constitute an earning process. Includes, but is not limited to, investment and interest income before deduction of interest expense when recognized as a component of revenue, and sales and trading gain (loss). Reference 1: http://www.xbrl.org/2003/role/exampleRef
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| X | ||||||||||
- Definition The aggregate total amount of expenses directly related to the marketing or selling of products or services. No definition available.
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| X | ||||||||||
- References No definition available.
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| X | ||||||||||
- Definition The average number of shares or units issued and outstanding that are used in calculating diluted EPS or earnings per unit (EPU), determined based on the timing of issuance of shares or units in the period. Reference 1: http://www.xbrl.org/2003/role/disclosureRef
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| X | ||||||||||
- Definition Number of [basic] shares or units, after adjustment for contingently issuable shares or units and other shares or units not deemed outstanding, determined by relating the portion of time within a reporting period that common shares or units have been outstanding to the total time in that period. Reference 1: http://www.xbrl.org/2003/role/disclosureRef
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- References No definition available.
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