Expense by Nature (Tables)
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12 Months Ended |
Dec. 31, 2025 |
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| Expenses by nature [abstract] |
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| Summary of Expenses by Nature |
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For the year ended December 31, |
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| Employee benefit expenses (Note 10.1) |
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11,316,549 |
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7,700,664 |
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6,471,149 |
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| Loan origination and servicing expenses |
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3,218,379 |
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2,324,484 |
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1,451,324 |
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| Outsourcing service expenses |
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1,099,267 |
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932,223 |
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734,668 |
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Depreciation of assets (Note 26) |
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427,358 |
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283,645 |
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209,151 |
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| Taxes and surcharges |
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325,539 |
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208,258 |
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237,039 |
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| Depreciation of property and equipment (Note 24) |
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185,222 |
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104,439 |
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49,831 |
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| Audit fees |
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47,521 |
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68,301 |
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158,861 |
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| Amortization of intangible assets (Note 25) |
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11,022 |
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39,766 |
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14,608 |
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| Others |
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3,206,198 |
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1,979,948 |
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1,459,535 |
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| Total sales and marketing expenses, general and administrative expenses, operation and servicing expenses, technology and analytics expenses |
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| Summary of Sales and Marketing Expenses |
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For the year ended December 31, |
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| Sales and marketing expenses |
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| Borrower acquisition expenses |
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5,030,841 |
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2,745,576 |
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1,504,678 |
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| General sales and marketing expenses |
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4,398,677 |
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2,626,038 |
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2,530,947 |
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| Investor acquisition and retention expenses |
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24,035 |
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34,757 |
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— |
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| Referral expenses from platform service |
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435,122 |
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— |
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— |
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| Summary of Employee Benefit Expenses |
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For the year ended December 31, |
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Wages, salaries and bonuses |
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7,089,254 |
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4,848,665 |
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4,238,731 |
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Other social security costs, housing benefits and other employee benefits |
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3,034,815 |
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2,108,047 |
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1,457,999 |
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Pension costs - defined contribution plans |
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1,228,684 |
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762,071 |
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774,045 |
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Share-based payment |
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(36,204 |
) |
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(18,119 |
) |
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374 |
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| Summary of Detailed Information About Highest Paid Individuals |
The emoluments payable to the remaining three, three and four individuals during the years ended December 31, 2023, 2024 and 2025,respectively, are as follows:
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For the year ended December 31, |
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Wages, salaries and bonuses |
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9,114 |
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14,070 |
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18,321 |
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Other social security costs, housing benefits and other employee benefits |
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2,717 |
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1,533 |
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2,882 |
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Pension costs - defined contribution plans |
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157 |
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195 |
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242 |
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| Summary of Detailed Information About Emoluments Bands Of Highest Paid Individuals Explanatory |
The emoluments fell within the following bands:
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For the year ended
December 31, |
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Emolument bands |
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HKD2,500,001 to HKD3,000,000 |
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1 |
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— |
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— |
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HKD3,000,001 to HKD3,500,000 |
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— |
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— |
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— |
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HKD3,500,001 to HKD4,000,000 |
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1 |
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— |
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— |
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HKD4,000,001 to HKD4,500,000 |
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1 |
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1 |
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1 |
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HKD4,500,001 to HKD5,000,000 |
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— |
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1 |
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1 |
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HKD5,000,001 to HKD5,500,000 |
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— |
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— |
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— |
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HKD5,500,001 to HKD6,000,000 |
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— |
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1 |
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HKD6,000,001 to HKD6,500,000 |
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— |
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— |
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1 |
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HKD6,500,001 to HKD7,000,000 |
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— |
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— |
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— |
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HKD7,000,001 to HKD7,500,000 |
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— |
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— |
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HKD7,500,001 to HKD8,000,000 |
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— |
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— |
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— |
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HKD8,000,001 to HKD8,500,000 |
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— |
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— |
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1 |
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