Plastec Technologies (PLTYF) POS AM 7 May 18 Prospectus update (post-effective amendment) Financial data

Document And Entity Information

Document And Entity Information	12 Months Ended
	Dec. 31, 2017
Document Information [Line Items]
Document Type	POS AM
Amendment Flag	false
Document Period End Date	Dec. 31, 2017
Entity Registrant Name	Plastec Technologies, Ltd.
Entity Central Index Key	1,433,309
Entity Filer Category	Non-accelerated Filer

CONSOLIDATED BALANCE SHEETS

CONSOLIDATED BALANCE SHEETS ¥ in Thousands, $ in Thousands	Dec. 31, 2017HKD ($)	Dec. 31, 2016HKD ($)
Current assets
Cash and cash equivalents	$ 395,087	$ 486,222
Deposits, prepayment and other receivables (note 4)	33,574	4,833
Consideration receivable (note 5)	141,341	131,686
Total current assets	570,002	622,741
Property, plant and equipment, net (note 6)	194,712	153,782
Prepaid lease payments, net (note 7)	15,111	16,638
Intangible assets	438	438
Total assets	780,263	793,599
Current liabilities
Other payables and accruals (note 8)	4,690	6,138
Tax payable	6,243	5,837
Total current liabilities	10,933	11,975
Total liabilities	10,933	11,975
Commitments and contingencies (note 11)	0	0
Shareholders' equity
Ordinary shares (U.S.$0.001 par value; 100,000,000 authorized, 12,938,128 and 12,938,128 shares issued and outstanding as of December 31 2016 and 2017, respectively)	101	101
Additional paid-in capital	26,049	26,049
Accumulated other comprehensive income	(6,704)	(5,891)
Retained earnings	749,884	761,365
Total shareholders' equity	769,330	781,624
Total liabilities and shareholders' equity	$ 780,263	$ 793,599

CONSOLIDATED BALANCE SHEETS (Pa

CONSOLIDATED BALANCE SHEETS (Parenthetical) - $ / shares	Dec. 31, 2017	Dec. 31, 2016
Common stock, par or stated value per share (in dollars per share)	$ 0.001	$ 0.001
Common stock, shares authorized	100,000,000	100,000,000
Common stock, shares issued	12,938,128	12,938,128
Common stock, shares outstanding	12,938,128	12,938,128

CONSOLIDATED STATEMENTS OF OPER

CONSOLIDATED STATEMENTS OF OPERATIONS AND COMPREHENSIVE INCOME - HKD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015
Revenues	$ 0	$ 0	$ 0
Operating (expenses)/income, net
Selling, general and administrative expenses	(19,593)	(18,946)	(27,812)
Other income	16,413	23,874	25,161
Gain on disposal of property, plant and equipment	0	545	0
Total operating (expenses)/income, net	(3,180)	5,473	(2,651)
Income/(loss) from operations	(3,180)	5,473	(2,651)
Interest income	2,258	1,276	1,028
Income/(loss) before income tax expense	(922)	6,749	(1,623)
Income tax expense from continuing operations (note 9)	(524)	(1,241)	(294)
Net income/(loss) from continuing operations attributable to the Company’s shareholders	(1,446)	5,508	(1,917)
Discontinued operations (note 3):
Net income from discontinued operations (including gain of HK$141,341 (2016:HK$540,921) upon the disposal)	141,341	717,721	163,204
Income tax expenses from discontinued operations	0	(31,187)	(29,952)
Net income from discontinued operations attributable to the Company’s shareholders	141,341	686,534	133,252
Net income attributable to the Company’s shareholders	139,895	692,042	131,335
Other comprehensive income:
Foreign currency translation adjustment	(813)	(13,490)	(2,538)
Comprehensive income attributable to the Company’s shareholders	$ 139,082	$ 678,552	$ 128,797
Net income per share (note 10):
Weighted average number of ordinary shares Continuing operations	12,938,128	12,938,128	12,938,128
Weighted average number of ordinary shares Discontinued operations	12,938,128	12,938,128	12,938,128
Weighted average number of diluted ordinary shares Continuing operations	12,938,128	12,938,128	12,938,128
Weighted average number of diluted ordinary shares Discontinued operations	12,938,128	12,938,128	12,938,128
Basic income (loss) per share attributable from Continuing operations	$ (0.11)	$ 0.44	$ (0.15)
Basic income per share attributable from Discontinued operations	10.92	53.06	10.35
Diluted income (loss) per share attributable from Continuing operations	(0.11)	0.44	(0.15)
Diluted income per share attributable from Discontinued operations	$ 10.92	$ 53.06	$ 10.35

CONSOLIDATED STATEMENTS OF OPE5

CONSOLIDATED STATEMENTS OF OPERATIONS AND COMPREHENSIVE INCOME (Parenthetical) - HKD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015
Discontinued Operation, Gain (Loss) on Disposal of Discontinued Operation, Net of Tax	$ 141,341	$ 540,921	$ 0

CONSOLIDATED STATEMENTS OF SHAR

CONSOLIDATED STATEMENTS OF SHAREHOLDERS' EQUITY - HKD ($) $ in Thousands	Total	Common stock [Member]	Additional paid-in capital [Member]	Accumulated other comprehensive income (Loss) [Member]	Retained earnings [Member]
Balance at Dec. 31, 2014	$ 932,990	$ 101	$ 26,049	$ 10,137	$ 896,703
Balance (in shares) at Dec. 31, 2014		12,938,128
Net income for the year	131,335	$ 0	0	0	131,335
Dividend paid	(121,101)	0	0	0	(121,101)
Cumulative translation adjustment	(2,538)	0	0	(2,538)	0
Balance at Dec. 31, 2015	940,686	$ 101	26,049	7,599	906,937
Balance (in shares) at Dec. 31, 2015		12,938,128
Net income for the year	692,042	$ 0	0	0	692,042
Dividend paid	(837,614)	0	0	0	(837,614)
Cumulative translation adjustment	(13,490)	0	0	(13,490)	0
Balance at Dec. 31, 2016	781,624	$ 101	26,049	(5,891)	761,365
Balance (in shares) at Dec. 31, 2016		12,938,128
Net income for the year	139,895	$ 0	0	0	139,895
Dividend paid	(151,376)	0	0	0	(151,376)
Cumulative translation adjustment	(813)	0	0	(813)	0
Balance at Dec. 31, 2017	$ 769,330	$ 101	$ 26,049	$ (6,704)	$ 749,884
Balance (in shares) at Dec. 31, 2017		12,938,128

CONSOLIDATED STATEMENTS OF CASH

CONSOLIDATED STATEMENTS OF CASH FLOWS $ in Thousands, ¥ in Millions	12 Months Ended
	Dec. 31, 2017HKD ($)	Dec. 31, 2016HKD ($)	Dec. 31, 2015HKD ($)
Operating activities
Net income	$ 139,895	$ 692,042	$ 131,335
Less: Net income from discontinued operations	(141,341)	(686,534)	(133,252)
Net income/(loss) from continuing operations	(1,446)	5,508	(1,917)
Adjustments to reconcile net income to net cash provided by operating activities:
Depreciation and amortization	8,791	8,772	8,366
Net gain on disposal of property, plant and equipment	0	(545)	0
Changes in operating assets and liabilities:
Deposits, prepayment and other receivables	(28,017)	(144)	(3,451)
Other payables and accruals	(1,425)	(19,802)	6,430
Tax payables	408	1,664	639
Subsidiaries	0	0	(636)
Net cash provided by/(used in) continuing operations	(21,689)	(4,547)	9,431
Net cash provided by discontinued operations	0	196,478	232,256
Net cash provided by/(used in) operating activities	(21,689)	191,931	241,687
Investing activities
Purchase of property, plant and equipment	(48,943)	0	(23,809)
Proceeds from disposal of property, plant and equipment	0	545	0
Sale proceeds from disposal of a subsidiary (net of cash disposed of HK$314,079 for the year 2016)	131,686	703,363	0
Net cash (used in)/provided by continuing operations	82,743	703,908	(23,809)
Net cash provided by/(used in) discontinued operations	0	(28,059)	(126,628)
Net cash (used in)/provided by investing activities	82,743	675,849	(150,437)
Financing activity
Dividends paid	(151,376)	(837,614)	22,899
Net cash provided by/(used in) continuing operations	(151,376)	(837,614)	22,899
Net cash used in discontinued operations	0	(5,815)	(164,777)
Net cash used in financing activities	(151,376)	(843,429)	(141,878)
Net increase/(decrease) in cash and cash equivalents	(90,322)	24,351	(50,628)
Effect of exchange rate changes on cash and cash equivalents	(813)	(13,490)	(2,538)
Cash and cash equivalents, beginning of year	486,222	475,361	528,527
Cash and cash equivalents, end of year	395,087	486,222	475,361
Less: cash and cash equivalents from discontinued operations	0	0	(163,696)
Cash and cash equivalents, end of year from continuing operations	395,087	486,222	311,665
SUPPLEMENTAL DISCLOSURE OF CASH FLOW INFORMATION:
Interest (income)/paid, net	(2,258)	731	1,207
Income taxes paid/(refund)	116	(424)	345
SUPPLEMENTAL DISCLOSURE OF NON-CASH ACTIVITY:
Consideration receivable	$ 141,341	$ 131,686	$ 0

CONSOLIDATED STATEMENTS OF CAS8

CONSOLIDATED STATEMENTS OF CASH FLOWS (Parenthetical) $ in Thousands	12 Months Ended
	Dec. 31, 2016HKD ($)
Cash Divested from Deconsolidation	$ 314,079

Organization and Business Backg

Organization and Business Background	12 Months Ended
	Dec. 31, 2017
Accounting Policies [Abstract]
Business Description and Basis of Presentation [Text Block]	1. Organization and Business Background Plastec Technologies, Ltd. (“Company”) (formerly known as “GSME Acquisition Partners I”), incorporated under the laws of Cayman Islands on March 27, 2008, and its subsidiaries (where the context permits, references to the “Company” below shall include references to its subsidiaries (collectively as the “Group”)) had principally been engaged in the provision of integrated plastic manufacturing services from mold design and fabrication, plastic injection manufacturing to secondary-process finishing as well as parts assembly. The Group’s manufacturing activities had been performed in the People’s Republic of China (the “PRC” or “China”) and Thailand during the years 2015 and through October 11, 2016. The selling and administrative activities had mainly been performed in China. On November 14, 2015, the Company entered into a Share Transfer Agreement (the “Agreement”) with Shanghai Yongli Belting Co., Ltd. (“SYB”) and its wholly-owned subsidiary, Shanghai Yongjing Investment Management Co., Ltd. (“SYIM”). Pursuant to the Agreement, SYIM was to purchase, through a wholly-owned Hong Kong subsidiary (the “HK Subsidiary”), the entirety of the Company’s shareholding interests in its then wholly-owned subsidiary, Plastec International Holdings Limited (“PIHL”) alongside the latter’s subsidiaries (collectively, “PIHL Group”), for an aggregate purchase price of RMB 1,250,000,000 The disposal represents a strategic shift and has a major effect on the Group’s results of operations. Accordingly, assets and liabilities, revenues and expenses, and cash flows related to the disposed business lines have been reclassified in the accompanying consolidated financial statements as discontinued operations for all periods presented. The consolidated balance sheets as of December 31, 2015 (note 3), the consolidated statements of operations and comprehensive income and the consolidated statements of cash flows for the year ended December 31, 2015 and 2016 adjusted retrospectively to reflect this change. The disposal of PIHL was completed on 11 October, 2016. As a result, the Company no longer owns PIHL. Thereafter, the Group’s only operations have generally been, or will be, to complete construction of a manufacturing plant at Kai Ping intended to be disposed of to SYB or company designated by it (as agreed, in principle, under the Agreement), collect rental income from certain property the Group owns and is being leased to one of PIHL’s subsidiaries and explore other investment opportunities. On August 25, 2017, Yong Xie Precision Tech (Kai Ping) Co., Limited, a wholly foreign-owned enterprise in the PRC was established as part and parcel of establishing the manufacturing plant at Kai Ping. Name Date of incorporation/ establishment Place of incorporation/ Percentage of equity interest attributable to the Company Principal activities Allied Sun Corporation Limited August 20, 2008 Hong Kong 100% Dormant Broadway Manufacturing Company Limited August 17, 2005 BVI 100% Property investment Ever Ally Developments Limited January 30, 2015 BVI 100% Investment holding Kai Ping Broadway Mold Tech Co., Limited June 16, 2015 PRC 100% Investment holding Sun Line Industrial Limited April 27, 1993 Hong Kong 100% Dormant Sun Ngai Spraying and Silk Print Co., Ltd. July 25, 1995 BVI 100% Dormant Name Date of incorporation/ establishment Place of incorporation/ Percentage of equity interest attributable to the Company Principal activities Sun Ngai Industries (HK) Co., Limited 新藝工業(香港)有限公司 (Formerly March 22, 2006 Hong Kong 100% Investment holding Sun Terrace Industries Limited March 2, 2004 BVI 100% Dormant Viewmount Developments Limited November 12, 2013 BVI 100% Investment holding Yong Xie Precision Tech (Kai Ping) Co., Limited August 25, 2017 PRC 100% Investment holding The Merger Transaction with Plastec International Holdings Limited On March 27, 2008, the Company was established as a special purpose acquisition company whose objective was to consummate an acquisition, capital stock exchange, asset acquisition, stock purchase, reorganization or similar business combination with one or more businesses located in the PRC On August 6, 2010, the Company entered into an Agreement and Plan of Reorganization (the “Merger Agreement”) with GSME Acquisition Partners I Sub Limited (“GSME Sub”), Plastec International Holdings Limited (“PIHL”) and all former shareholders of PIHL (“PIHL Shareholders”) (together, the “Parties”). Upon the consummation of the transactions contemplated by the Merger Agreement, GSME Sub was to be merged with and into PIHL, with PIHL surviving as a wholly-owned subsidiary of the Company (the “Merger”). The PIHL Shareholders were then entitled to receive up to an aggregate of 16,948,053 0.001 On September 13, 2010, in connection with the Merger, the Parties entered into an Amended and Restated Agreement and Plan of Reorganization (the “Amended and Restated Merger Agreement”) to, amongst other matters, revise the terms of the merger consideration to be paid to the PIHL Shareholders. Pursuant to the Amended and Restated Merger Agreement, upon consummation of the Merger, the PIHL Shareholders became entitled to receive up to an aggregate of 16,778,571 7,054,583 9,723,988 2,944,767 3,389,610 3,389,611 Year ending April 30, Net Income HK$ 2011 130,700 2012 176,000 2013 250,000 At the Special Meeting held on December 10, 2010, the merger proposal was approved by the shareholders. On December 16, 2010, the Company consummated the transactions contemplated by the Amended and Restated Merger Agreement, pursuant to which, amongst other things, PIHL became a wholly owned subsidiary of the Company (the “Merger Transaction”). The Merger Transaction was accounted for as a reverse acquisition with PIHL being considered the accounting acquirer in the Merger. The completion of the Merger enabled the PIHL Shareholders to obtain a majority voting interest in the Company. Generally accepted accounting principles in the United States require that a company whose shareholders retain the majority interest in a combined business be treated as the acquirer for accounting purposes. Accordingly, the aforementioned Merger Transaction was accounted for as a reverse acquisition of a private operating company (PIHL) with a non-operating public company (the Company) with significant amount of cash. The reverse acquisition process utilized the capital structure of the Company and the assets and liabilities of PIHL were recorded at historical cost. The transaction was recorded as a recapitalization of PIHL and thus was reflected retrospectively in PIHL’s historical financial statements. Although PIHL was deemed to be the accounting acquirer for financial accounting and reporting purposes, the legal status of PIHL as the surviving company did not change. Under the reverse acquisition accounting, the historical consolidated financial statements of the Company for the periods prior to December 16, 2010 were those of PIHL and its subsidiaries. Since PIHL was deemed as accounting acquirer, PIHL’s fiscal year replaced the Company’s fiscal year. The fiscal year end changed from October 31 to April 30. The financial statements of the Company reflected the aforementioned Merger Transaction in the consolidated statement of shareholders’ equity through a line of “Recapitalization in connection with the reverse merger” to present the net assets of the Company as of December 16, 2010. Net assets acquired: HK$ Cash 58,160 Accounts payable and accrued liabilities (1,524) 56,636 On April 30, 2011, the Parties entered into an amendment to the Amended and Restated Merger Agreement to remove the provisions of Earnout Shares and issued an aggregate of 7,486,845 Purchase of securities by the issuer Prior to November 2011, the Company had no plans or programs for the purchase of its outstanding securities. However, in connection with the Merger, holders of 2,615,732 10.30 In November 2011, the board of directors of Company approved a U.S.$ 5 5 The timing of repurchases under the 2013 Repurchase Program will depend on a variety of factors, including price and market conditions prevailing from time to time, and the program may be suspended, modified or discontinued without notice at any time. Period* Total number of Total number of Total number of units February 2012 - 4,000 - June 2012 - 60,675 - January 2013 - 600,000 - June 2013 80,000 94,100 - August 2013 5,000 - - September 2013 - 73,990 - October 2013 - 586,010 - August 2014 547,600 - - * Each period covers the full calendar month indicated. There were no repurchases made in omitted months. Repurchases for September 2013 and earlier months were under the 2011 Repurchase Program. Repurchases for October 2013 onward were under the 2013 Repurchase Program. As of the date hereof, the approximate dollar value of securities that may be purchased under the Company’s current repurchase program stood at U.S.$ 1,431,918 In addition to the purchases made pursuant to the 2011 and 2013 Repurchase Programs, the Company also repurchased 1,570,000 7.5 11.8 Further, pursuant to the mandatory redemption terms of an escrow agreement (as amended on December 16, 2011), a total of 806,293 0.01

Summary of Significant Accounti

Summary of Significant Accounting Policies	12 Months Ended
	Dec. 31, 2017
Accounting Policies [Abstract]
Significant Accounting Policies [Text Block]	2. Summary of Significant Accounting Policies The consolidated financial statements, prepared in accordance with generally accepted accounting principles in the United States of America (“US GAAP”), include the assets, liabilities, revenues, expenses and cash flows of all subsidiaries. All significant intercompany balances, transactions and cash flows are eliminated on consolidation. A disposal of a component of an entity or a group of an entity shall be reported in discontinued operations if the disposal represents a strategic shift that has (or will have) a major effect on an entity’s operations. Classification as a discontinued operations occurs upon disposal or when the operation meets the criteria to be classified as held for sale, if earlier. Where an operation is classified as discontinued, a single amount is presented on the face of the consolidated statements of operations and comprehensive income. The amount of total current assets, total non-current assets, total current liabilities and total non-current liabilities are presented separately on the consolidated balance sheets. The functional currency of the Company is United States Dollar. The functional currency of the subsidiaries other than the subsidiaries in the PRC is Hong Kong dollar. The subsidiaries in the PRC have their local currency, Renminbi, as their functional currencies. In the individual financial statements of the consolidated entities, foreign currency transactions are translated into the functional currency of the individual entity using the exchange rates prevailing at the dates of the transactions. At the reporting date, monetary assets and liabilities denominated in foreign currencies are translated at the foreign exchange rates ruling at the reporting date. Foreign exchange gains and losses resulting from the settlement of such transactions and from the reporting date retranslation of monetary assets and liabilities are recognized in the consolidated statement of income. Aggregate net foreign currency transaction gain (loss) were HK$ 1,564 3,670 4,004 Non-monetary items carried at fair value that are denominated in foreign currencies are retranslated at the rates prevailing on the date when the fair value was determined and are reported as part of the fair value gain or loss. Non-monetary items that are measured in terms of historical cost in a foreign currency are not retranslated. In the consolidated financial statements, all individual financial statements originally presented in a currency different from the Company’s reporting currency have been converted into Hong Kong dollars. Assets and liabilities have been translated into Hong Kong dollars at the closing rates at the reporting date. Income and expenses have been converted into the Hong Kong dollars at the exchange rates ruling at the transaction dates, or at the average rates over the reporting period provided that the exchange rates do not fluctuate significantly. Any differences arising from this procedure have been recognized in other comprehensive income and accumulated separately in the shareholders’ equity. The preparation of consolidated financial statements in conformity with the US GAAP requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosures of contingent assets and liabilities at the date of the financial statements, and the reported amounts of revenues and expenses during the reporting periods. The most significant estimates relate to allowances for doubtful accounts, inventory valuation, useful lives of property, plant and equipment, valuation allowance for deferred tax assets and contingencies. Actual results could differ from those estimates made by management. Cash and cash equivalents include cash at bank and in hand and demand deposits with banks with original maturities of three months or less that are readily convertible into known amounts of cash and which are subject to an insignificant risk of changes in value. The Group regularly monitors and assesses the risk of not collecting amounts owed to the Group by debtors. This evaluation is based upon a variety of factors including: ongoing credit evaluations of its debtors’ financial condition, an analysis of amounts current and past due along with relevant history and facts particular to the debtors. Other receivables are written off if reasonable collection efforts are not successful. Property, plant and equipment, other than construction in progress, are stated at acquisition cost less accumulated depreciation and impairment losses. The cost of an asset comprises its purchase price and any directly attributable costs of bringing the asset to its working condition and location for its intended use. Buildings 4% Furniture, fixtures and equipment 20%-33.33% Computer equipment 33.33%-50% Motor vehicles 20% Plant and machinery 20% The assets’ estimated residual values, depreciation methods and estimated useful lives are reviewed, and adjusted if appropriate, at each reporting date. Construction in progress represents assets in the course of construction for production or for its own use purpose. It is stated at cost less any impairment loss and is not depreciated. Cost includes direct costs incurred during the periods on construction, installation and testing plus interest charges arising from borrowings used to finance these assets during the construction period, if any. Construction in progress is reclassified to the appropriate category of property, plant and equipment and depreciation commences when the construction work is completed and the asset is ready for use. The gain or loss arising on retirement or disposal is determined as the difference between the sales proceeds and the carrying amount of the asset and is recognized in the consolidated statement of income. All other costs, such as repairs and maintenance are charged to the operations during the financial period in which they are incurred. Land use rights are stated at fair value less accumulated amortisation and accumulated impairment losses, if any. Cost represents consideration paid for the rights to use the land on which various plants and buildings are situated for periods of the lease. Amortisation of land use rights is calculated on a straight-line basis over the periods of the lease. Upfront payments made to acquire land held under an operating lease are stated at costs less accumulated amortization and any accumulated impairment losses. The determination if an arrangement is or contains a lease and the lease is an operating lease is detailed as below. Amortization is calculated on a straight line basis over the term of the lease/right of use except where an alternative basis is more representative of the time pattern of benefits to be derived by the Group from use of the land. Lease payments for operating leases, where substantially all of the risks and benefits remain with the lessor, are charged as expenses on a straight-line basis over the life of the lease term. The Group periodically evaluates the carrying value of long-lived assets to be held and used when events and circumstances warrant such a review. The carrying value of a long-lived asset is considered impaired when the anticipated undiscounted cash flow from such asset is separately identifiable and is less than its carrying value. In that event, a loss is recognized based on the amount by which the carrying value exceeds the fair market value of the long-lived asset. Fair market value is determined primarily using the anticipated cash flows discounted at a rate commensurate with the risk involved. Losses on long-lived assets to be disposed of are determined in a similar manner, except that fair market values are reduced for the cost to dispose. Intangible asset consist of acquired golf club membership. Intangible asset with an indefinite useful life is not amortized. The Group has no financial instruments that are measured at fair value. The carrying amounts of cash and cash equivalents, short term bank deposits, accounts receivable and accounts payable, approximate their fair value due to the short-term maturities of such instruments. Rental income receivable under operating leases is recognized in profit or loss in equal instalments over the periods covered by the lease term, except where an alternative basis is more representative of the pattern of benefits to be derived from the use of the leased assets. Lease incentives granted are recognized in profit or loss as an integral part of the aggregate net lease payments receivable. The Group presents comprehensive income in accordance with Financial Accounting Standards Board (“FASB”) Accounting Standards Codification (“ASC”) 220 “Comprehensive Income”. FASB ASC 220 states that all items that are required to be recognized under accounting standards as components of comprehensive income be reported in the consolidated financial statements. The components of comprehensive income were the net income for the periods and the foreign currency translation adjustments. The Group did not have shipping and handling cost for the years ended December, 2015, 2016 and 2017. The Company accounts for income taxes in accordance with FASB ASC 740 “Income taxes”, which requires an entity to recognize deferred tax assets and liabilities using the asset and liability method. Under this method, deferred income taxes are recognized for all temporary differences at enacted rates and classified as current or non-current based upon the classification of the related asset or liability in the consolidated financial statements. A valuation allowance is provided to reduce the amount of deferred tax assets if it is considered more likely than not that some portion of, or all, the deferred tax asset will not be realized. FASB ASC 740 clarifies the accounting for uncertainty in income taxes recognized in an enterprise’s financial statements, and prescribes a recognition threshold and measurement attribute for the financial statement recognition and measurement of a tax position taken or expected to be taken in a tax return. It also provides accounting guidance on de-recognition, classification, interest or penalties, accounting in interim periods, disclosure and transition. Interest and penalties from tax assessments, if any, are included in income taxes in the consolidated statement of income. The Company’s Hong Kong former subsidiaries contributed to a defined contribution retirement benefit plan under the Mandatory Provident Fund Schemes Ordinance for all of its Hong Kong employees who were eligible to participate in the Mandatory Provident Fund (“MPF”) Scheme. Contributions were made based on a percentage of the employees’ basic salaries. The employees of The Company’s former subsidiaries which operated in the PRC were required to participate in a central pension schemes operated by the local municipal governments, respectively. PRC subsidiaries are required to contribute certain percentage of its payroll costs to the central pension scheme. Contributions are recognized as an expense in consolidated statement of income as employees render services during the period. The Group's obligations under these plans are limited to the fixed percentage contributions payable. Basic net income per share is computed by dividing net income available to ordinary shares by the weighted average number of ordinary shares outstanding during the period. Diluted net income per share gives effect to all dilutive potential ordinary shares outstanding during the period. The weighted average number of ordinary shares outstanding is adjusted to include the number of additional ordinary shares that would have been outstanding if the dilutive potential ordinary shares had been issued. In computing the dilutive effect of potential ordinary shares, the average stock price for the period is used in determining the number of treasury shares assumed to be purchased with the proceeds from the exercise of derivative securities. Dividends are recorded in the period in which they are approved by the Company’s Board of Directors. Operating segments are reported in a manner consistent with the internal reporting provided to the chief operating decision maker. The executive directors are the chief operating decision maker, responsible for allocating resources and assessing performance of the Group’s various lines of geographical. From time to time, the Group is subject to claims arising in the conduct of its business, including claims relating to employees and public authorities. In determining whether liabilities should be recorded for pending litigation claims, an assessment of the claims is made and the likelihood that the Group will be able to defend itself successfully against such claims is evaluated. When it is believed probable that the Group will not prevail in a particular matter, an estimate is made of the amount of liability based, in part, on advice of legal counsel. Going Concern: Under the new guidance, only disposals representing a strategic shift in operations should be presented as discontinued operations. Those strategic shifts should have a major effect on the organization’s operations and financial results. Examples include a disposal of a major geographic area, a major line of business, or a major equity method investment. In addition, the new guidance requires expanded disclosures about discontinued operations that will provide financial statement users with more information about the assets, liabilities, income, and expenses of discontinued operations. The new guidance also requires disclosure of the pre-tax income attributable to a disposal of a significant part of an organization that does not qualify for discontinued operations reporting. This disclosure will provide users with information about the ongoing trends in a reporting organization’s results from continuing operations. The amendments in the ASU are effective in the first quarter of 2015 for public organizations with calendar year ends. Early adoption is permitted. The effects of the pronouncement have been reflected in the consolidated financial statements. Recently issued accounting pronouncements not yet adopted Revenue from Contracts with Customers: Recognition and Measurement of Financial Assets and Financial Liabilities: Leases: Cash Flows: Cash Flows:

Discontinued Operations

Discontinued Operations	12 Months Ended
	Dec. 31, 2017
Discontinued Operations and Disposal Groups [Abstract]
Disposal Groups, Including Discontinued Operations, Disclosure [Text Block]	3. Discontinued Operations The disposal of PIHL Group described in Note 1 was completed on 11 October, 2016. The Share Transfer Agreement (the “Agreement”) also contains an earnout structure. Subject to terms and conditions thereof, Remaining Amount (as the capitalized term is defined in the Agreement), capped at RMB 375 161,211 177,088 195,408 The disposal represents a strategic shift and has a major effect on the Group’s results of operations. The disposed entities are accounted as discontinued operations in the consolidated financial statements for the years ended December 31, 2015 and 2016. A gain of HK$ 540,921 1,149,128 The financial results of the disposed business lines are set out below. Based on the Group’s management accounts, the assets, liabilities as of December 31, 2015 the revenues and expenses for the years ended December 31, 2015 and 2016 have been reclassified as discontinued operations to retrospectively reflect the changes. December 31, 2015 HK$ Cash and cash equivalents 163,696 Trade receivables, net 303,681 Inventories 105,221 Deposits, prepayment and other receivables 42,345 Tax prepayment 3,431 Current assets of discontinued operations 618,374 Property, plant and equipment, net 190,776 Deferred tax assets 13,260 Non-current assets of discontinued operations 204,036 Total assets of discontinued operations 822,410 Carrying amounts of liabilities disposed December 31, 2015 HK$ Bank borrowings 29,223 Trade payables 111,659 Other payables and accruals 141,606 Tax payable 65,107 Current liabilities of disposal liabilities 347,595 Total liabilities of disposal liabilities 347,595 Consolidated statement of operations and comprehensive income For the year ended December 31, 2015 2016 2017 HK$ HK$ HK$ Revenue 1,298,493 1,073,536 - Cost of sales (977,851) (778,059) - Gross profit 320,642 295,477 - Other revenue 6,200 5,897 - Selling, general and administrative expenses (158,882) (125,520) - Gain/(loss) on disposal of property, plant and equipment (841) 1,197 - Written off of property, plant and equipment (2,798) - - Gain on disposal of PIHL - 540,921 141,341 Interest income 311 294 - Finance costs (1,428) (545) - Profit before income tax 163,204 717,721 - Income tax expense (29,952) (31,187) - Profit for the year 133,252 686,534 141,341 Other comprehensive income Exchange gain on translation of financial statements of foreign operations (1,566) (12,241) - Income from discontinued operations attributable to members of the Company 131,686 674,293 141,341

Deposits, Prepayment and Other

Deposits, Prepayment and Other Receivables	12 Months Ended
	Dec. 31, 2017
Receivables [Abstract]
Loans, Notes, Trade and Other Receivables Disclosure [Text Block]	4. Deposits, Prepayment and Other Receivables Deposits, prepayment and other receivables consist of the following: December 31, December 31, 2016 2017 HK$ HK$ Prepaid insurance 272 1,184 Prepaid renovation/property, plant and equipment 1,603 25,241 Rental deposits / prepaid rent 1,536 1,535 Other receivables 1,422 5,614 4,833 33,574

Consideration Receivable

Consideration Receivable	12 Months Ended
	Dec. 31, 2017
Disclosure Text Block [Abstract]
Consideration Receivable [Text Block]	5. Consideration Receivable Consideration receivable of HK$ 141,341 131,686 100 875 1,017,442 113.25 131,686 124.38

Property, Plant and Equipment

Property, Plant and Equipment	12 Months Ended
	Dec. 31, 2017
Property, Plant and Equipment [Abstract]
Property, Plant and Equipment Disclosure [Text Block]	6. Property, Plant and Equipment Property, plant and equipment consist of the following: December 31, December 31, 2016 2017 HK$ HK$ Property, plant and equipment: Buildings 136,099 136,099 Furniture, fixtures and equipment 694 694 Computer equipment 38 488 Motor vehicles 1,814 1,814 Plant and machinery - 4,121 Land use right 18,976 27,981 157,621 171,197 Accumulated depreciation and amortization (18,312) (25,563) Construction in progress 14,473 49,078 Property, plant and equipment, net 153,782 194,712 The Group’s interests in land use right represent prepaid operating lease payment of land located in Kai Ping. The land use right in the PRC is leased held for medium term. As of December 31, 2016 and 2017, construction in progress mainly represents the production facilities and foundation work in construction in the factories located in Kai Ping, China. Depreciation and amortization of property, plant and equipment were HK$ 6,839 7,245 7,264

Prepaid Lease Payments

Prepaid Lease Payments	12 Months Ended
	Dec. 31, 2017
Prepaid Lease Payments [Abstract]
Prepaid Lease Payments [Text Block]	7. Prepaid Lease Payments As of December 31, 2016 and 2017, prepaid lease payments represented the prepayment of land use right for three pieces of lands located in Shenzhen (with expiry dates on December 31, 2037, December 31, 2037 and February 28, 2040, respectively). Amortization of prepaid lease payments were HK$ 1,527 1,527 1,527

Other Payables and Accruals

Other Payables and Accruals	12 Months Ended
	Dec. 31, 2017
Other Payables and Accruals [Abstract]
Other Payables and Accruals [Text Block]	8. Other Payables and Accruals Other payables and accruals consist of the following: December 31, December 31, 2016 2017 HK$ HK$ Accrued salaries, wages and bonus 372 58 Accrued audit and professional fees 1,143 977 Accrued sundries expenses 1,194 43 Other payables 3,429 3,612 6,138 4,690

Income Taxes

Income Taxes	12 Months Ended
	Dec. 31, 2017
Income Tax Disclosure [Abstract]
Income Tax Disclosure [Text Block]	9. Income Taxes The Company and its subsidiaries are subject to taxation in various jurisdictions including Hong Kong and PRC. Pursuant to the rules and regulations of the Cayman Islands, the Company is not subject to any income tax in the Cayman Islands. The income of its subsidiaries which are incorporated in the BVI is not subject to taxation in the BVI under the current BVI law. The subsidiaries operating in Hong Kong and the PRC are subject to income taxes as described below. The provision for current income taxes of the subsidiaries operating in Hong Kong has been calculated by applying the rate of taxation of 16.5 16.5 16.5 Under the new PRC Enterprise Income Tax Law and Implementation Rules (“EIT Law”), the enterprise income tax rate on all domestic-invested enterprises and foreign investment enterprises in the PRC is 25 Uncertain tax positions of all PRC subsidiaries (former and existing) have been also assessed and in the opinion of the independent tax advisor, there are no significant uncertain tax positions including those transactions in between the PRC subsidiaries and their holding companies being subject to transfer pricing rulings in the PRC. The Company recognizes interest expense and penalties related to income tax matters in interest and penalties expense within income tax expense. The sum of accrued interest or penalties accrued on the consolidated balance sheets accumulated to HK$ 2,061 As of December 31, 2016 and 2017, board of directors considered that the Company had accounted for the uncertain tax positions affecting its consolidated financial position, results of operations or cash flows, and will continue to evaluate for any uncertain position in future. The Company’s tax positions related to open tax years are subject to examination by the relevant tax authorities. Year ended December 31, Year ended December 31, Year ended December 31, 2015 2016 2017 HK$ HK$ HK$ Current tax - Hong Kong 62 81 144 - PRC - 118 - - Other countries 232 1,042 380 294 1,241 524 Year ended December 31, Year ended December 31, Year ended December 31, 2015 2016 2017 HK$ HK$ HK$ Provision for income taxes at Hong Kong profits tax rate (4,349) (69) (208) Current tax in other jurisdictions 232 1,160 380 Effect of income not chargeable for tax purpose (90) (152) (2,732) Effect of expenses not deductible for tax purpose 4,401 - 1,289 Tax effect of unused tax losses not recognized - 221 1,795 Under provision in previous years 100 81 - 294 1,241 524

Net Income Per Share

Net Income Per Share	12 Months Ended
	Dec. 31, 2017
Earnings Per Share [Abstract]
Earnings Per Share [Text Block]	Net Income Per Share Year ended December 31, Year ended December 31, Year ended December 31, 2015 2016 2017 HK$ HK$ HK$ Basic and diluted income per share Numerator: Net income/(loss) for the year attributable to the Company’s ordinary shareholders 131,335 692,042 139,895 - Continuing operations (1,917) 5,508 (1,446) - Discontinued operations 133,252 686,534 141,341 Denominator: Weighted average number of basic and diluted ordinary shares outstanding - Continuing operations 12,938,128 12,938,128 12,938,128 - Discontinued operations 12,938,128 12,938,128 12,938,128 Weighted average number of basic and diluted ordinary shares used in calculating income per share - Continuing operations 12,938,128 12,938,128 12,938,128 - Discontinued operations 12,938,128 12,938,128 12,938,128 Net income of Basic and diluted income per share HK$10.20 HK$53.50 HK$10.81 - Continuing operations (HK$0.15) HK$0.44 (HK$0.11) - Discontinued operations HK$10.35 HK$53.06 HK$10.92

Commitments and Contingencies

Commitments and Contingencies	12 Months Ended
	Dec. 31, 2017
Commitments and Contingencies Disclosure [Abstract]
Commitments and Contingencies Disclosure [Text Block]	11. Commitments and Contingencies Corporate guarantee The former subsidiaries of the Company have credit facilities with various banks representing import loans, trust receipt, documentary credits, loans and overdraft. As of December 31, 2016 and 2017 in consolidated balance sheet from discontinued operations, these facilities totaled HK$ 110,200 96,920 Capital commitment As of December 31, 2017, the Group had capital commitments for purchase of plant and machineries and investment in subsidiary totaling HK$ 90,519 62,400 Bonus Plan The Company had established a bonus plan for the management/executive officers. Pursuant to the plan, in order for any bonus to be paid, the Company had to achieve an annual net profit (excluding any extraordinary items) of HK$ 78,000 4 32 24 24 2,428 1,707 Effective from October 11, 2016, the entirety of the aforesaid bonus plan has been terminated. Legal Proceeding As of December 31, 2017, the Group is not aware of any material outstanding claim and litigation against them.

Statutory Reserve Appropriation

Statutory Reserve Appropriation for PRC Subsidiaries	12 Months Ended
	Dec. 31, 2017
Statutory Reserve Appropriation For Prc Subsidiaries [Abstract]
Statutory Reserve Appropriation For Prc Subsidiaries [Text Block]	12. Statutory Reserve Appropriation for PRC Subsidiaries Pursuant to the laws and regulations applicable to the PRC, the Company’s wholly foreign-owned subsidiaries must make appropriations from after-tax profit to non-distributable reserves funds including: (i) the statutory surplus reserve and; (ii) the statutory public welfare fund. Subject to the law applicable to foreign invested enterprises in the PRC, they were required annual appropriations of the general reserve fund no less than 10

Operating Segment and Geographi

Operating Segment and Geographical Information	12 Months Ended
	Dec. 31, 2017
Segment Reporting [Abstract]
Segment Reporting Disclosure [Text Block]	13. Operating Segment and Geographical Information The Company uses the management approach model for segment reporting. The management approach model is based on the way a Company’s management organizes segments within the Group for making operating decisions and assessing performance. The Group does not allocate any assets and liabilities to the three geographic segments as management does not use the information to measure the performance of the reportable segments. December 31, December 31, 2016 2017 HK$ HK$ Identifiable assets PRC 189,055 286,729 Hong Kong 600,460 489,450 United States 3,646 3,646 793,161 779,825 Identifiable liabilities PRC 143 7,263 Hong Kong 11,832 3,670 11,975 10,933 Year ended December 31 Year ended December 31 2016 2017 HK$ HK$ Assets Current assets 622,741 570,002 Non-current financial assets 170,420 209,823 Consolidated total assets before intangible asset 793,161 779,825 Intangible asset 438 438 Consolidated total assets 793,599 780,263 Liabilities Liabilities excluding tax liabilities 6,138 4,690 Tax liabilities 5,837 6,243 Consolidated total liabilities 11,975 10,933

Cash dividend

Cash dividend	12 Months Ended
	Dec. 31, 2017
Stockholders' Equity Note [Abstract]
Stockholders' Equity Note Disclosure [Text Block]	14. Cash dividend On April 9, 2015, the Company approved and declared a final cash dividend of US$ 0.20 12,938,128 On May 12, 2015, the Company approved and declared a special one-time cash dividend of US$ 0.90 12,938,128 On August 6, 2015, the Company approved and declared an interim cash dividend of US$ 0.10 12,938,128 On March 22, 2016, the Company approved and declared a final cash dividend of US$ 0.20 12,938,128 On August 5, 2016, the Company approved and declared an interim cash dividend of US$ 0.10 12,938,128 On October 11, 2016, the Company approved and declared a special cash dividend of US$ 8.0 12,938,128 103,505,024 On June 7, 2017, the Company approved and declared a special cash dividend of US$ 1.50 12,938,128 19,407,192

Related Party Transaction

Related Party Transaction	12 Months Ended
	Dec. 31, 2017
Related Party Transactions [Abstract]
Related Party Transactions Disclosure [Text Block]	15. Related Party Transaction Year ended Year ended December 31, December 31, 2017 2016 Nature HK$ HK$ Rental income from related company 15,224 2,190 The key management person in the related company has a controlling interest in the Company. The rental income was priced with reference to the related agreements entered into.

Subsequent Events

Subsequent Events	12 Months Ended
	Dec. 31, 2017
Subsequent Events [Abstract]
Subsequent Events [Text Block]	16. Subsequent Events The Company has evaluated all other subsequent events through 29 March 2018, the date these consolidated financial statements were issued, and determined that there were no other subsequent events or transaction, apart from the above described events, that required recognition or disclosures in the financial statements.

Condensed financial information

Condensed financial information of Plastec Technologies, Ltd.	12 Months Ended
	Dec. 31, 2017
Condensed Financial Information of Parent Company Only Disclosure [Abstract]
Condensed Financial Information of Parent Company Only Disclosure [Text Block]	17. Condensed financial information of Plastec Technologies, Ltd. The condensed financial statements of Plastec Technologies, Ltd. have been prepared in accordance with accounting principles generally accepted in the United States of America. December 31, December 31, 2016 2017 HK$ HK$ Assets Current assets Cash and cash equivalents 394,508 274,094 Amounts due from subsidiaries 265,536 364,596 Consideration receivable 131,686 141,341 Prepaid expenses 171 1,053 Total current assets 791,901 781,084 Investment in subsidiaries - - Total assets 791,901 781,084 Liabilities and shareholders’ equity Current liabilities Account payable and accrued liabilities 1,485 950 Tax payable 3,129 3,129 Total current liabilities 4,614 4,079 NET CURRENT ASSETS 787,287 777,005 TOTAL ASSETS AND LIABILITIES 787,287 777,005 Shareholders’ equity Ordinary shares (US$0.001 par value; 100,000,000 authorized, 12,938,128 and 12,938,128 shares issued and outstanding as of December 31, 2016 and 2017, respectively) 101 101 Retained earnings 787,186 776,904 Total shareholders’ equity 787,287 777,005 Year ended December 31, Year ended December 31, Year ended December 31, 2015 2016 2017 HK$ HK$ HK$ Revenues 74,000 - - Other income 13,091 17,866 5,689 Gain on disposal of a subsidiary - 1,149,128 141,341 Administrative expenses (16,213) (10,573) (5,937) Income before income tax expense 70,878 1,156,421 141,093 Income tax expense (232) - - Total comprehensive income 70,646 1,156,421 141,093 Statements of cash flows Year ended December 31, Year ended December 31, Year ended December 31, 2015 2016 2017 HK$ HK$ HK$ Cash flows from operating activities Net income 70,646 1,156,421 141,093 Adjustments to reconcile net income to net cash provided by operating activities: Gain on disposal of a subsidiary - (1,149,128) (141,341) Change in operating assets and liabilities Prepaid expenses (94) 999 (882) Accounts payable and accrued liabilities 5,585 (4,516) (534) Income tax 232 - - Net cash provided by/(used in) operating activities 76,369 3,776 (1,664) Cash flows from investing activities Decrease in dividend receivable 70,000 - - Sale proceeds of disposal of a subsidiary, net - 1,017,442 131,686 Net cash provided by investing activities 70,000 1,017,442 131,686 Cash flows from financing activities Decrease/(increase) in amount due from subsidiaries - 22,300 (99,060) Dividend paid (121,101) (837,614) (151,376) Net cash used in financing activities (121,101) (815,314) (250,436) Net increase/(decrease) in cash and cash equivalents 25,268 205,904 (120,414) Cash and cash equivalents, beginning of year 163,336 188,604 394,508 Cash and cash equivalents, end of year 188,604 394,508 274,094 SUPPLEMENTAL DISCLOSURE OF CASH FLOW INFORMATION: Interest income 267 857 2,089 SUPPLEMENTAL DISCLOSURE OF NON-CASH ACTIVITY: Consideration receivable - 131,686 141,341

Summary of Significant Accoun26

Summary of Significant Accounting Policies (Policies)	12 Months Ended
	Dec. 31, 2017
Accounting Policies [Abstract]
Consolidation, Policy [Policy Text Block]	Principles of consolidation The consolidated financial statements, prepared in accordance with generally accepted accounting principles in the United States of America (“US GAAP”), include the assets, liabilities, revenues, expenses and cash flows of all subsidiaries. All significant intercompany balances, transactions and cash flows are eliminated on consolidation.
Discontinued Operations, Policy [Policy Text Block]	Discontinued operations A disposal of a component of an entity or a group of an entity shall be reported in discontinued operations if the disposal represents a strategic shift that has (or will have) a major effect on an entity’s operations. Classification as a discontinued operations occurs upon disposal or when the operation meets the criteria to be classified as held for sale, if earlier. Where an operation is classified as discontinued, a single amount is presented on the face of the consolidated statements of operations and comprehensive income. The amount of total current assets, total non-current assets, total current liabilities and total non-current liabilities are presented separately on the consolidated balance sheets.
Foreign Currency Transactions and Translations Policy [Policy Text Block]	Foreign currency translation The functional currency of the Company is United States Dollar. The functional currency of the subsidiaries other than the subsidiaries in the PRC is Hong Kong dollar. The subsidiaries in the PRC have their local currency, Renminbi, as their functional currencies. In the individual financial statements of the consolidated entities, foreign currency transactions are translated into the functional currency of the individual entity using the exchange rates prevailing at the dates of the transactions. At the reporting date, monetary assets and liabilities denominated in foreign currencies are translated at the foreign exchange rates ruling at the reporting date. Foreign exchange gains and losses resulting from the settlement of such transactions and from the reporting date retranslation of monetary assets and liabilities are recognized in the consolidated statement of income. Aggregate net foreign currency transaction gain (loss) were HK$ 1,564 3,670 4,004 Non-monetary items carried at fair value that are denominated in foreign currencies are retranslated at the rates prevailing on the date when the fair value was determined and are reported as part of the fair value gain or loss. Non-monetary items that are measured in terms of historical cost in a foreign currency are not retranslated. In the consolidated financial statements, all individual financial statements originally presented in a currency different from the Company’s reporting currency have been converted into Hong Kong dollars. Assets and liabilities have been translated into Hong Kong dollars at the closing rates at the reporting date. Income and expenses have been converted into the Hong Kong dollars at the exchange rates ruling at the transaction dates, or at the average rates over the reporting period provided that the exchange rates do not fluctuate significantly. Any differences arising from this procedure have been recognized in other comprehensive income and accumulated separately in the shareholders’ equity.
Use of Estimates, Policy [Policy Text Block]	Use of estimates The preparation of consolidated financial statements in conformity with the US GAAP requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosures of contingent assets and liabilities at the date of the financial statements, and the reported amounts of revenues and expenses during the reporting periods. The most significant estimates relate to allowances for doubtful accounts, inventory valuation, useful lives of property, plant and equipment, valuation allowance for deferred tax assets and contingencies. Actual results could differ from those estimates made by management.
Cash and Cash Equivalents, Policy [Policy Text Block]	Cash and cash equivalents Cash and cash equivalents include cash at bank and in hand and demand deposits with banks with original maturities of three months or less that are readily convertible into known amounts of cash and which are subject to an insignificant risk of changes in value.
Premiums Receivable, Allowance for Doubtful Accounts, Estimation Methodology, Policy [Policy Text Block]	Allowance for doubtful account The Group regularly monitors and assesses the risk of not collecting amounts owed to the Group by debtors. This evaluation is based upon a variety of factors including: ongoing credit evaluations of its debtors’ financial condition, an analysis of amounts current and past due along with relevant history and facts particular to the debtors. Other receivables are written off if reasonable collection efforts are not successful.
Property, Plant and Equipment, Policy [Policy Text Block]	Property, plant and equipment Property, plant and equipment, other than construction in progress, are stated at acquisition cost less accumulated depreciation and impairment losses. The cost of an asset comprises its purchase price and any directly attributable costs of bringing the asset to its working condition and location for its intended use. Buildings 4% Furniture, fixtures and equipment 20%-33.33% Computer equipment 33.33%-50% Motor vehicles 20% Plant and machinery 20% The assets’ estimated residual values, depreciation methods and estimated useful lives are reviewed, and adjusted if appropriate, at each reporting date. Construction in progress represents assets in the course of construction for production or for its own use purpose. It is stated at cost less any impairment loss and is not depreciated. Cost includes direct costs incurred during the periods on construction, installation and testing plus interest charges arising from borrowings used to finance these assets during the construction period, if any. Construction in progress is reclassified to the appropriate category of property, plant and equipment and depreciation commences when the construction work is completed and the asset is ready for use. The gain or loss arising on retirement or disposal is determined as the difference between the sales proceeds and the carrying amount of the asset and is recognized in the consolidated statement of income. All other costs, such as repairs and maintenance are charged to the operations during the financial period in which they are incurred.
Land Use Rights Policy [Policy Text Block]	Land use rights Land use rights are stated at fair value less accumulated amortisation and accumulated impairment losses, if any. Cost represents consideration paid for the rights to use the land on which various plants and buildings are situated for periods of the lease. Amortisation of land use rights is calculated on a straight-line basis over the periods of the lease.
Prepaid Lease Payments and Lease Financing, Policy [Policy Text Block]	Prepaid lease payments Upfront payments made to acquire land held under an operating lease are stated at costs less accumulated amortization and any accumulated impairment losses. The determination if an arrangement is or contains a lease and the lease is an operating lease is detailed as below. Amortization is calculated on a straight line basis over the term of the lease/right of use except where an alternative basis is more representative of the time pattern of benefits to be derived by the Group from use of the land.
Lease, Policy [Policy Text Block]	Leases Lease payments for operating leases, where substantially all of the risks and benefits remain with the lessor, are charged as expenses on a straight-line basis over the life of the lease term.
Impairment or Disposal of Long-Lived Assets, Policy [Policy Text Block]	Impairment of long-lived assets The Group periodically evaluates the carrying value of long-lived assets to be held and used when events and circumstances warrant such a review. The carrying value of a long-lived asset is considered impaired when the anticipated undiscounted cash flow from such asset is separately identifiable and is less than its carrying value. In that event, a loss is recognized based on the amount by which the carrying value exceeds the fair market value of the long-lived asset. Fair market value is determined primarily using the anticipated cash flows discounted at a rate commensurate with the risk involved. Losses on long-lived assets to be disposed of are determined in a similar manner, except that fair market values are reduced for the cost to dispose.
Intangible Assets, Finite-Lived, Policy [Policy Text Block]	Intangible asset Intangible asset consist of acquired golf club membership. Intangible asset with an indefinite useful life is not amortized.
Fair Value of Financial Instruments, Policy [Policy Text Block]	Fair value of financial instruments The Group has no financial instruments that are measured at fair value. The carrying amounts of cash and cash equivalents, short term bank deposits, accounts receivable and accounts payable, approximate their fair value due to the short-term maturities of such instruments.
Revenue Recognition, Policy [Policy Text Block]	Revenue recognition Rental income receivable under operating leases is recognized in profit or loss in equal instalments over the periods covered by the lease term, except where an alternative basis is more representative of the pattern of benefits to be derived from the use of the leased assets. Lease incentives granted are recognized in profit or loss as an integral part of the aggregate net lease payments receivable.
Comprehensive Income, Policy [Policy Text Block]	Comprehensive income The Group presents comprehensive income in accordance with Financial Accounting Standards Board (“FASB”) Accounting Standards Codification (“ASC”) 220 “Comprehensive Income”. FASB ASC 220 states that all items that are required to be recognized under accounting standards as components of comprehensive income be reported in the consolidated financial statements. The components of comprehensive income were the net income for the periods and the foreign currency translation adjustments.
Shipping and Handling Cost, Policy [Policy Text Block]	Shipping and handling cost The Group did not have shipping and handling cost for the years ended December, 2015, 2016 and 2017.
Income Tax, Policy [Policy Text Block]	Income taxes The Company accounts for income taxes in accordance with FASB ASC 740 “Income taxes”, which requires an entity to recognize deferred tax assets and liabilities using the asset and liability method. Under this method, deferred income taxes are recognized for all temporary differences at enacted rates and classified as current or non-current based upon the classification of the related asset or liability in the consolidated financial statements. A valuation allowance is provided to reduce the amount of deferred tax assets if it is considered more likely than not that some portion of, or all, the deferred tax asset will not be realized. FASB ASC 740 clarifies the accounting for uncertainty in income taxes recognized in an enterprise’s financial statements, and prescribes a recognition threshold and measurement attribute for the financial statement recognition and measurement of a tax position taken or expected to be taken in a tax return. It also provides accounting guidance on de-recognition, classification, interest or penalties, accounting in interim periods, disclosure and transition. Interest and penalties from tax assessments, if any, are included in income taxes in the consolidated statement of income.
Pension and Other Postretirement Plans, Policy [Policy Text Block]	Post-retirement and post-employment benefits The Company’s Hong Kong former subsidiaries contributed to a defined contribution retirement benefit plan under the Mandatory Provident Fund Schemes Ordinance for all of its Hong Kong employees who were eligible to participate in the Mandatory Provident Fund (“MPF”) Scheme. Contributions were made based on a percentage of the employees’ basic salaries. The employees of The Company’s former subsidiaries which operated in the PRC were required to participate in a central pension schemes operated by the local municipal governments, respectively. PRC subsidiaries are required to contribute certain percentage of its payroll costs to the central pension scheme. Contributions are recognized as an expense in consolidated statement of income as employees render services during the period. The Group's obligations under these plans are limited to the fixed percentage contributions payable.
Earnings Per Share, Policy [Policy Text Block]	Earning per share Basic net income per share is computed by dividing net income available to ordinary shares by the weighted average number of ordinary shares outstanding during the period. Diluted net income per share gives effect to all dilutive potential ordinary shares outstanding during the period. The weighted average number of ordinary shares outstanding is adjusted to include the number of additional ordinary shares that would have been outstanding if the dilutive potential ordinary shares had been issued. In computing the dilutive effect of potential ordinary shares, the average stock price for the period is used in determining the number of treasury shares assumed to be purchased with the proceeds from the exercise of derivative securities.
Dividends Policy [Policy Text Block]	Dividends Dividends are recorded in the period in which they are approved by the Company’s Board of Directors.
Segment Reporting, Policy [Policy Text Block]	Operating segment Operating segments are reported in a manner consistent with the internal reporting provided to the chief operating decision maker. The executive directors are the chief operating decision maker, responsible for allocating resources and assessing performance of the Group’s various lines of geographical.
Commitments and Contingencies, Policy [Policy Text Block]	Contingencies From time to time, the Group is subject to claims arising in the conduct of its business, including claims relating to employees and public authorities. In determining whether liabilities should be recorded for pending litigation claims, an assessment of the claims is made and the likelihood that the Group will be able to defend itself successfully against such claims is evaluated. When it is believed probable that the Group will not prevail in a particular matter, an estimate is made of the amount of liability based, in part, on advice of legal counsel.
New Accounting Pronouncements, Policy [Policy Text Block]	Recent accounting pronouncements adopted Going Concern: Under the new guidance, only disposals representing a strategic shift in operations should be presented as discontinued operations. Those strategic shifts should have a major effect on the organization’s operations and financial results. Examples include a disposal of a major geographic area, a major line of business, or a major equity method investment. In addition, the new guidance requires expanded disclosures about discontinued operations that will provide financial statement users with more information about the assets, liabilities, income, and expenses of discontinued operations. The new guidance also requires disclosure of the pre-tax income attributable to a disposal of a significant part of an organization that does not qualify for discontinued operations reporting. This disclosure will provide users with information about the ongoing trends in a reporting organization’s results from continuing operations. The amendments in the ASU are effective in the first quarter of 2015 for public organizations with calendar year ends. Early adoption is permitted. The effects of the pronouncement have been reflected in the consolidated financial statements. Recently issued accounting pronouncements not yet adopted Revenue from Contracts with Customers: Recognition and Measurement of Financial Assets and Financial Liabilities: Leases: Cash Flows: Cash Flows:

Organization and Business Bac27

Organization and Business Background (Tables)	12 Months Ended
	Dec. 31, 2017
Accounting Policies [Abstract]
Schedule of Subsidiary of Limited Liability Company or Limited Partnership, Description [Table Text Block]	As of December 31, 2017, details of the Company’s subsidiaries are as follows: Name Date of incorporation/ establishment Place of incorporation/ Percentage of equity interest attributable to the Company Principal activities Allied Sun Corporation Limited August 20, 2008 Hong Kong 100% Dormant Broadway Manufacturing Company Limited August 17, 2005 BVI 100% Property investment Ever Ally Developments Limited January 30, 2015 BVI 100% Investment holding Kai Ping Broadway Mold Tech Co., Limited June 16, 2015 PRC 100% Investment holding Sun Line Industrial Limited April 27, 1993 Hong Kong 100% Dormant Sun Ngai Spraying and Silk Print Co., Ltd. July 25, 1995 BVI 100% Dormant Name Date of incorporation/ establishment Place of incorporation/ Percentage of equity interest attributable to the Company Principal activities Sun Ngai Industries (HK) Co., Limited 新藝工業(香港)有限公司 (Formerly March 22, 2006 Hong Kong 100% Investment holding Sun Terrace Industries Limited March 2, 2004 BVI 100% Dormant Viewmount Developments Limited November 12, 2013 BVI 100% Investment holding Yong Xie Precision Tech (Kai Ping) Co., Limited August 25, 2017 PRC 100% Investment holding
Schedule Of Net Income [Table Text Block]	PIHL had net income as defined in the Amended and Restated Merger Agreement in the following amounts for the indicated years ending April 30 below: Year ending April 30, Net Income HK$ 2011 130,700 2012 176,000 2013 250,000
Schedule Of Recapitalization In Connection With Reverse Merger To Net Assets Acquired [Table Text Block]	The net assets of the Company as of December 16, 2010 were as follows: Net assets acquired: HK$ Cash 58,160 Accounts payable and accrued liabilities (1,524) 56,636
Schedule of Treasury Stock by Class [Table Text Block]	Period* Total number of Total number of Total number of units February 2012 - 4,000 - June 2012 - 60,675 - January 2013 - 600,000 - June 2013 80,000 94,100 - August 2013 5,000 - - September 2013 - 73,990 - October 2013 - 586,010 - August 2014 547,600 - - * Each period covers the full calendar month indicated. There were no repurchases made in omitted months. Repurchases for September 2013 and earlier months were under the 2011 Repurchase Program. Repurchases for October 2013 onward were under the 2013 Repurchase Program. As of the date hereof, the approximate dollar value of securities that may be purchased under the Company’s current repurchase program stood at U.S.$ 1,431,918

Summary of Significant Accoun28

Summary of Significant Accounting Policies (Tables)	12 Months Ended
	Dec. 31, 2017
Accounting Policies [Abstract]
Schedule of Public Utility Property, Plant, and Equipment [Table Text Block]	Depreciation is provided to write off the cost less their residual values over their estimated useful lives, using the straight-line method, at the following rates per annum: Buildings 4% Furniture, fixtures and equipment 20%-33.33% Computer equipment 33.33%-50% Motor vehicles 20% Plant and machinery 20%

Discontinued Operations (Tables

Discontinued Operations (Tables)	12 Months Ended
	Dec. 31, 2017
Discontinued Operations and Disposal Groups [Abstract]
Disposal Groups, Including Discontinued Operations [Table Text Block]	Carrying amounts of assets disposed December 31, 2015 HK$ Cash and cash equivalents 163,696 Trade receivables, net 303,681 Inventories 105,221 Deposits, prepayment and other receivables 42,345 Tax prepayment 3,431 Current assets of discontinued operations 618,374 Property, plant and equipment, net 190,776 Deferred tax assets 13,260 Non-current assets of discontinued operations 204,036 Total assets of discontinued operations 822,410 Carrying amounts of liabilities disposed December 31, 2015 HK$ Bank borrowings 29,223 Trade payables 111,659 Other payables and accruals 141,606 Tax payable 65,107 Current liabilities of disposal liabilities 347,595 Total liabilities of disposal liabilities 347,595 Consolidated statement of operations and comprehensive income For the year ended December 31, 2015 2016 2017 HK$ HK$ HK$ Revenue 1,298,493 1,073,536 - Cost of sales (977,851) (778,059) - Gross profit 320,642 295,477 - Other revenue 6,200 5,897 - Selling, general and administrative expenses (158,882) (125,520) - Gain/(loss) on disposal of property, plant and equipment (841) 1,197 - Written off of property, plant and equipment (2,798) - - Gain on disposal of PIHL - 540,921 141,341 Interest income 311 294 - Finance costs (1,428) (545) - Profit before income tax 163,204 717,721 - Income tax expense (29,952) (31,187) - Profit for the year 133,252 686,534 141,341 Other comprehensive income Exchange gain on translation of financial statements of foreign operations (1,566) (12,241) - Income from discontinued operations attributable to members of the Company 131,686 674,293 141,341

Deposits, Prepayment and Othe30

Deposits, Prepayment and Other Receivables (Tables)	12 Months Ended
	Dec. 31, 2017
Receivables [Abstract]
Schedule of Accounts, Notes, Loans and Financing Receivable [Table Text Block]	Deposits, prepayment and other receivables consist of the following: December 31, December 31, 2016 2017 HK$ HK$ Prepaid insurance 272 1,184 Prepaid renovation/property, plant and equipment 1,603 25,241 Rental deposits / prepaid rent 1,536 1,535 Other receivables 1,422 5,614 4,833 33,574

Property, Plant and Equipment (

Property, Plant and Equipment (Tables)	12 Months Ended
	Dec. 31, 2017
Property, Plant and Equipment [Abstract]
Property, Plant and Equipment [Table Text Block]	Property, plant and equipment consist of the following: December 31, December 31, 2016 2017 HK$ HK$ Property, plant and equipment: Buildings 136,099 136,099 Furniture, fixtures and equipment 694 694 Computer equipment 38 488 Motor vehicles 1,814 1,814 Plant and machinery - 4,121 Land use right 18,976 27,981 157,621 171,197 Accumulated depreciation and amortization (18,312) (25,563) Construction in progress 14,473 49,078 Property, plant and equipment, net 153,782 194,712

Other Payables and Accruals (Ta

Other Payables and Accruals (Tables)	12 Months Ended
	Dec. 31, 2017
Other Payables and Accruals [Abstract]
Schedule of Accrued Liabilities [Table Text Block]	Other payables and accruals consist of the following: December 31, December 31, 2016 2017 HK$ HK$ Accrued salaries, wages and bonus 372 58 Accrued audit and professional fees 1,143 977 Accrued sundries expenses 1,194 43 Other payables 3,429 3,612 6,138 4,690

Income Taxes (Tables)

Income Taxes (Tables)	12 Months Ended
	Dec. 31, 2017
Income Tax Disclosure [Abstract]
Schedule of Components of Income Tax Expense (Benefit) [Table Text Block]	The provision for income taxes consists of the following: Year ended December 31, Year ended December 31, Year ended December 31, 2015 2016 2017 HK$ HK$ HK$ Current tax - Hong Kong 62 81 144 - PRC - 118 - - Other countries 232 1,042 380 294 1,241 524
Schedule of Income before Income Tax, Domestic and Foreign [Table Text Block]	Reconciliations between the provision for income taxes computed by applying the Hong Kong profits tax to income before income tax expense are as follows: Year ended December 31, Year ended December 31, Year ended December 31, 2015 2016 2017 HK$ HK$ HK$ Provision for income taxes at Hong Kong profits tax rate (4,349) (69) (208) Current tax in other jurisdictions 232 1,160 380 Effect of income not chargeable for tax purpose (90) (152) (2,732) Effect of expenses not deductible for tax purpose 4,401 - 1,289 Tax effect of unused tax losses not recognized - 221 1,795 Under provision in previous years 100 81 - 294 1,241 524

Net Income Per Share (Tables)

Net Income Per Share (Tables)	12 Months Ended
	Dec. 31, 2017
Earnings Per Share [Abstract]
Schedule of Earnings Per Share, Basic and Diluted [Table Text Block]	The following table sets forth the computation of basic and diluted income per share for the years indicated: Year ended December 31, Year ended December 31, Year ended December 31, 2015 2016 2017 HK$ HK$ HK$ Basic and diluted income per share Numerator: Net income/(loss) for the year attributable to the Company’s ordinary shareholders 131,335 692,042 139,895 - Continuing operations (1,917) 5,508 (1,446) - Discontinued operations 133,252 686,534 141,341 Denominator: Weighted average number of basic and diluted ordinary shares outstanding - Continuing operations 12,938,128 12,938,128 12,938,128 - Discontinued operations 12,938,128 12,938,128 12,938,128 Weighted average number of basic and diluted ordinary shares used in calculating income per share - Continuing operations 12,938,128 12,938,128 12,938,128 - Discontinued operations 12,938,128 12,938,128 12,938,128 Net income of Basic and diluted income per share HK$10.20 HK$53.50 HK$10.81 - Continuing operations (HK$0.15) HK$0.44 (HK$0.11) - Discontinued operations HK$10.35 HK$53.06 HK$10.92

Operating Segment and Geograp35

Operating Segment and Geographical Information (Tables)	12 Months Ended
	Dec. 31, 2017
Segment Reporting [Abstract]
Schedule of Revenue from External Customers and Long-Lived Assets, by Geographical Areas [Table Text Block]	December 31, December 31, 2016 2017 HK$ HK$ Identifiable assets PRC 189,055 286,729 Hong Kong 600,460 489,450 United States 3,646 3,646 793,161 779,825 Identifiable liabilities PRC 143 7,263 Hong Kong 11,832 3,670 11,975 10,933
Reconciliation of Assets from Segment to Consolidated [Table Text Block]	Year ended December 31 Year ended December 31 2016 2017 HK$ HK$ Assets Current assets 622,741 570,002 Non-current financial assets 170,420 209,823 Consolidated total assets before intangible asset 793,161 779,825 Intangible asset 438 438 Consolidated total assets 793,599 780,263 Liabilities Liabilities excluding tax liabilities 6,138 4,690 Tax liabilities 5,837 6,243 Consolidated total liabilities 11,975 10,933

Related Party Transaction (Tabl

Related Party Transaction (Tables)	12 Months Ended
	Dec. 31, 2017
Related Party Transactions [Abstract]
Schedule of Related Party Transactions [Table Text Block]	The Group had the following related party transaction during the year:- Year ended Year ended December 31, December 31, 2017 2016 Nature HK$ HK$ Rental income from related company 15,224 2,190

Condensed financial informati37

Condensed financial information of Plastec Technologies, Ltd. (Tables)	12 Months Ended
	Dec. 31, 2017
Condensed Financial Information of Parent Company Only Disclosure [Abstract]
Schedule of Condensed Balance Sheet [Table Text Block]	Balance Sheets December 31, December 31, 2016 2017 HK$ HK$ Assets Current assets Cash and cash equivalents 394,508 274,094 Amounts due from subsidiaries 265,536 364,596 Consideration receivable 131,686 141,341 Prepaid expenses 171 1,053 Total current assets 791,901 781,084 Investment in subsidiaries - - Total assets 791,901 781,084 Liabilities and shareholders’ equity Current liabilities Account payable and accrued liabilities 1,485 950 Tax payable 3,129 3,129 Total current liabilities 4,614 4,079 NET CURRENT ASSETS 787,287 777,005 TOTAL ASSETS AND LIABILITIES 787,287 777,005 Shareholders’ equity Ordinary shares (US$0.001 par value; 100,000,000 authorized, 12,938,128 and 12,938,128 shares issued and outstanding as of December 31, 2016 and 2017, respectively) 101 101 Retained earnings 787,186 776,904 Total shareholders’ equity 787,287 777,005
Schedule of Condensed Income Statement [Table Text Block]	Year ended December 31, Year ended December 31, Year ended December 31, 2015 2016 2017 HK$ HK$ HK$ Revenues 74,000 - - Other income 13,091 17,866 5,689 Gain on disposal of a subsidiary - 1,149,128 141,341 Administrative expenses (16,213) (10,573) (5,937) Income before income tax expense 70,878 1,156,421 141,093 Income tax expense (232) - - Total comprehensive income 70,646 1,156,421 141,093
Schedule of Condensed Cash Flow Statement [Table Text Block]	Statements of cash flows Year ended December 31, Year ended December 31, Year ended December 31, 2015 2016 2017 HK$ HK$ HK$ Cash flows from operating activities Net income 70,646 1,156,421 141,093 Adjustments to reconcile net income to net cash provided by operating activities: Gain on disposal of a subsidiary - (1,149,128) (141,341) Change in operating assets and liabilities Prepaid expenses (94) 999 (882) Accounts payable and accrued liabilities 5,585 (4,516) (534) Income tax 232 - - Net cash provided by/(used in) operating activities 76,369 3,776 (1,664) Cash flows from investing activities Decrease in dividend receivable 70,000 - - Sale proceeds of disposal of a subsidiary, net - 1,017,442 131,686 Net cash provided by investing activities 70,000 1,017,442 131,686 Cash flows from financing activities Decrease/(increase) in amount due from subsidiaries - 22,300 (99,060) Dividend paid (121,101) (837,614) (151,376) Net cash used in financing activities (121,101) (815,314) (250,436) Net increase/(decrease) in cash and cash equivalents 25,268 205,904 (120,414) Cash and cash equivalents, beginning of year 163,336 188,604 394,508 Cash and cash equivalents, end of year 188,604 394,508 274,094 SUPPLEMENTAL DISCLOSURE OF CASH FLOW INFORMATION: Interest income 267 857 2,089 SUPPLEMENTAL DISCLOSURE OF NON-CASH ACTIVITY: Consideration receivable - 131,686 141,341

Organization and Business Bac38

Organization and Business Background (Details)	12 Months Ended
	Dec. 31, 2017
Allied Sun Corporation Limited [Member]
Subsidiary of Limited Liability Company or Limited Partnership [Line Items]
Date of incorporation/ establishment	Aug. 20, 2008
Place of incorporation/ registration and operation	Hong Kong
Percentage of equity interest attributable to the Company	100.00%
Principal activities	Dormant
Broadway Manufacturing Company Limited [Member]
Subsidiary of Limited Liability Company or Limited Partnership [Line Items]
Date of incorporation/ establishment	Aug. 17, 2005
Place of incorporation/ registration and operation	BVI
Percentage of equity interest attributable to the Company	100.00%
Principal activities	Property investment
Ever Ally Developments Limited [Member]
Subsidiary of Limited Liability Company or Limited Partnership [Line Items]
Date of incorporation/ establishment	Jan. 30, 2015
Place of incorporation/ registration and operation	BVI
Percentage of equity interest attributable to the Company	100.00%
Principal activities	Investment holding
Kai Ping Broadway Mold Tech Co Limited [Member]
Subsidiary of Limited Liability Company or Limited Partnership [Line Items]
Date of incorporation/ establishment	Jun. 16, 2015
Place of incorporation/ registration and operation	PRC
Percentage of equity interest attributable to the Company	100.00%
Principal activities	Investment holding
Sun Line Industrial Limited [Member]
Subsidiary of Limited Liability Company or Limited Partnership [Line Items]
Date of incorporation/ establishment	Apr. 27, 1993
Place of incorporation/ registration and operation	Hong Kong
Percentage of equity interest attributable to the Company	100.00%
Principal activities	Dormant
Sun Ngai Spraying and Silk Print Co Ltd [Member]
Subsidiary of Limited Liability Company or Limited Partnership [Line Items]
Date of incorporation/ establishment	Jul. 25, 1995
Place of incorporation/ registration and operation	BVI
Percentage of equity interest attributable to the Company	100.00%
Principal activities	Dormant
Sun Ngai Spraying and Silk Print (Hk) Co Limited [Member]
Subsidiary of Limited Liability Company or Limited Partnership [Line Items]
Date of incorporation/ establishment	Mar. 22, 2006
Place of incorporation/ registration and operation	Hong Kong
Percentage of equity interest attributable to the Company	100.00%
Principal activities	Investment holding
Sun Terrace Industries Limited [Member]
Subsidiary of Limited Liability Company or Limited Partnership [Line Items]
Date of incorporation/ establishment	Mar. 2, 2004
Place of incorporation/ registration and operation	BVI
Percentage of equity interest attributable to the Company	100.00%
Principal activities	Dormant
Viewmount Development Ltd. [Member]
Subsidiary of Limited Liability Company or Limited Partnership [Line Items]
Date of incorporation/ establishment	Nov. 12, 2013
Place of incorporation/ registration and operation	BVI
Percentage of equity interest attributable to the Company	100.00%
Principal activities	Investment holding
Yong Xie Precision Tech Kai Ping Co Limited [Member]
Subsidiary of Limited Liability Company or Limited Partnership [Line Items]
Date of incorporation/ establishment	Aug. 25, 2017
Place of incorporation/ registration and operation	PRC
Percentage of equity interest attributable to the Company	100.00%
Principal activities	Investment holding

Organization and Business Bac39

Organization and Business Background (Details 1) - HKD ($) $ in Thousands	12 Months Ended
	Apr. 30, 2013	Apr. 30, 2012	Apr. 30, 2011
Business Acquisition [Line Items]
Net Income	$ 250,000	$ 176,000	$ 130,700

Organization and Business Bac40

Organization and Business Background (Details 2) $ in Thousands	Dec. 16, 2010HKD ($)
Business Acquisition [Line Items]
Cash	$ 58,160
Accounts payable and accrued liabilities	(1,524)
Net assets acquired	$ 56,636

Organization and Business Bac41

Organization and Business Background (Details 3) - shares		1 Months Ended
		Aug. 31, 2014	Oct. 31, 2013	Sep. 30, 2013	Aug. 31, 2013	Jun. 30, 2013	Jan. 31, 2013	Jun. 30, 2012	Feb. 29, 2012
Organization And Business Background [Line Items]
Total number of publicly held warrants purchased as part of the publicly announced repurchase plans	[1]	547,600	0	0	5,000	80,000	0	0	0
Total number of ordinary shares purchased as part of the publicly announced repurchase plans	[1]	0	586,010	73,990	0	94,100	600,000	60,675	4,000
Total number of units purchased as part of the publicly announced repurchase plans (in units)	[1]	0	0	0	0	0	0	0	0
[1]	Each period covers the full calendar month indicated. There were no repurchases made in omitted months. Repurchases for September 2013 and earlier months were under the 2011 Repurchase Program. Repurchases for October 2013 onward were under the 2013 Repurchase Program. As of the date hereof, the approximate dollar value of securities that may be purchased under the Company’s current repurchase program stood at U.S.$1,431,918.

Organization and Business Bac42

Organization and Business Background (Details Textual)	Nov. 14, 2015CNY (¥)	Nov. 14, 2015USD ($)	Dec. 01, 2011USD ($)$ / sharesshares	Sep. 25, 2013USD ($)	Mar. 16, 2012$ / sharesshares	Nov. 30, 2011USD ($)$ / sharesshares	Dec. 31, 2017USD ($)$ / sharesshares	Dec. 31, 2016$ / sharesshares	Apr. 30, 2011shares	Sep. 13, 2010shares	Aug. 06, 2010$ / sharesshares
Organization And Business Background [Line Items]
Common stock, par or stated value per share (in dollars per share) | $ / shares							$ 0.001	$ 0.001
Common stock, shares issued							12,938,128	12,938,128
Hong Kong subsidiary [Member]
Organization And Business Background [Line Items]
Business Combination, Consideration Transferred	¥ 1,250,000,000	$ 195,312,500
Repurchase Program 2013 [Member]
Organization And Business Background [Line Items]
Stock Repurchase Program, Remaining Authorized Repurchase Amount | $							$ 1,431,918
Merger Agreement [Member]
Organization And Business Background [Line Items]
Common Stock Shares Receivable Pursuant To Merger											16,948,053
Common stock, par or stated value per share (in dollars per share) | $ / shares											$ 0.001
Amended and Restated Merger Agreement [Member]
Organization And Business Background [Line Items]
Total Number Of Common Stock Shares Received Pursuant To Merger										16,778,571
Common Stock Shares Received On Closing Of Merger										7,054,583
Remaining Common Stock Issued										9,723,988
Remaining Common Stock Issued Year One										2,944,767
Remaining Common Stock Issued Year Two										3,389,610
Remaining Common Stock Issued Year Three										3,389,611
Common stock, shares issued									7,486,845
Conversion of Stock, Shares Converted						2,615,732
Average Conversion Of Stock Shares Converted Price Per Share | $ / shares						$ 10.30
Share repurchases (in shares)			1,570,000
Share redeemed and cancelled | $			$ 11,800,000
Stock Repurchase Price Per Share | $ / shares			$ 7.5
Amended and Restated Merger Agreement [Member] | Repurchase Program 2011 [Member]
Organization And Business Background [Line Items]
Share redeemed and cancelled | $						$ 5,000,000
Amended and Restated Merger Agreement [Member] | Repurchase Program 2013 [Member]
Organization And Business Background [Line Items]
Share redeemed and cancelled | $				$ 5,000,000
Escrow Agreement [Member]
Organization And Business Background [Line Items]
Share redeemed and cancelled (in shares)					806,293
Stock Repurchased and Retired Period Price Per Shares | $ / shares					$ 0.01

Summary of Significant Accoun43

Summary of Significant Accounting Policies (Details)	Dec. 31, 2017
Building [Member]
Property, Plant and Equipment [Line Items]
Property, Plant and Equipment, Salvage Value, Percentage	4.00%
Plant and machineries [Member]
Property, Plant and Equipment [Line Items]
Property, Plant and Equipment, Salvage Value, Percentage	20.00%
Furniture, fixtures and equipment [Member] | Maximum [Member]
Property, Plant and Equipment [Line Items]
Property, Plant and Equipment, Salvage Value, Percentage	33.33%
Furniture, fixtures and equipment [Member] | Minimum [Member]
Property, Plant and Equipment [Line Items]
Property, Plant and Equipment, Salvage Value, Percentage	20.00%
Computer Equipment [Member] | Maximum [Member]
Property, Plant and Equipment [Line Items]
Property, Plant and Equipment, Salvage Value, Percentage	50.00%
Computer Equipment [Member] | Minimum [Member]
Property, Plant and Equipment [Line Items]
Property, Plant and Equipment, Salvage Value, Percentage	33.33%
Vehicles [Member]
Property, Plant and Equipment [Line Items]
Property, Plant and Equipment, Salvage Value, Percentage	20.00%

Summary of Significant Accoun44

Summary of Significant Accounting Policies (Details Textual) - HKD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015
Significant Accounting Policies [Line Items]
Foreign Currency Transaction Gain (Loss), Realized	$ (4,004)	$ 3,670	$ 1,564

Discontinued Operations (Detail

Discontinued Operations (Details) - HKD ($) $ in Thousands	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015
Income Statement, Balance Sheet and Additional Disclosures by Disposal Groups, Including Discontinued Operations [Line Items]
Cash and cash equivalents	$ 0	$ 0	$ 163,696
Trade receivables, net			303,681
Inventories			105,221
Deposits, prepayment and other receivables			42,345
Tax prepayment			3,431
Current assets of discontinued operations			618,374
Property, plant and equipment, net			190,776
Deferred tax assets			13,260
Non-current assets of discontinued operations			204,036
Total assets of discontinued operations			822,410
Bank borrowings			29,223
Trade payables			111,659
Other payables and accruals			141,606
Tax payable			65,107
Current liabilities of disposal liabilities			347,595
Total liabilities of disposal liabilities			$ 347,595

Discontinued Operations (Deta46

Discontinued Operations (Details 1) - HKD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015
Income Statement, Balance Sheet and Additional Disclosures by Disposal Groups, Including Discontinued Operations [Line Items]
Revenue	$ 0	$ 1,073,536	$ 1,298,493
Cost of sales	0	(778,059)	(977,851)
Gross profit	0	295,477	320,642
Other revenue	0	5,897	6,200
Selling, general and administrative expenses	0	(125,520)	(158,882)
Gain/(loss) on disposal of property, plant and equipment	0	1,197	(841)
Written off of property, plant and equipment	0	0	(2,798)
Gain on disposal of PIHL	141,341	540,921	0
Interest income	0	294	311
Finance costs	0	(545)	(1,428)
Profit before income tax	141,341	717,721	163,204
Income tax expense	0	(31,187)	(29,952)
Profit for the year	141,341	686,534	133,252
Other comprehensive income
Exchange gain on translation of financial statements of foreign operations	0	(12,241)	(1,566)
Income from discontinued operations attributable to members of the Company	$ 141,341	$ 674,293	$ 131,686

Discontinued Operations (Deta47

Discontinued Operations (Details Textual) $ in Thousands, ¥ in Millions	Oct. 11, 2016CNY (¥)	Dec. 31, 2018HKD ($)	Dec. 31, 2017HKD ($)	Dec. 31, 2016HKD ($)	Dec. 31, 2015HKD ($)
Income Statement, Balance Sheet and Additional Disclosures by Disposal Groups, Including Discontinued Operations [Line Items]
Net Income			$ 139,895	$ 692,042	$ 131,335
Discontinued Operation, Gain (Loss) on Disposal of Discontinued Operation, Net of Tax			141,341	540,921	$ 0
Plastec International Holdings Limited [Member]
Income Statement, Balance Sheet and Additional Disclosures by Disposal Groups, Including Discontinued Operations [Line Items]
Net Income			177,088	$ 161,211
Proceeds from Divestiture of Interest in Subsidiaries and Affiliates | ¥	¥ 375
Discontinued Operation, Gain (Loss) on Disposal of Discontinued Operation, Net of Tax			540,921
Gain (Loss) on Disposition of Stock in Subsidiary			$ 1,149,128
Plastec International Holdings Limited [Member] | Scenario, Forecast [Member]
Income Statement, Balance Sheet and Additional Disclosures by Disposal Groups, Including Discontinued Operations [Line Items]
Net Income		$ 195,408

Deposits, Prepayment and Othe48

Deposits, Prepayment and Other Receivables (Details) - HKD ($) $ in Thousands	Dec. 31, 2017	Dec. 31, 2016
Deposits, Prepayment And Other Receivables [Line Items]
Prepaid insurance	$ 1,184	$ 272
Prepaid renovation	25,241	1,603
Rental deposits / prepaid rent	1,535	1,536
Other receivables	5,614	1,422
Deposits, prepayment and other receivables	$ 33,574	$ 4,833

Consideration Receivable (Detai

Consideration Receivable (Details Textual) ¥ in Thousands, $ in Thousands	1 Months Ended		12 Months Ended
	Sep. 30, 2016HKD ($)	Sep. 30, 2016CNY (¥)	Dec. 31, 2017HKD ($)	Dec. 31, 2016HKD ($)	Dec. 31, 2015HKD ($)	Dec. 31, 2017CNY (¥)	Jun. 30, 2017HKD ($)	Jun. 30, 2017CNY (¥)
Disposal Group, Consideration Receivable			$ 141,341	$ 131,686		¥ 124,380	$ 131,686	¥ 113,250
Proceeds from Divestiture of Interest in Consolidated Subsidiaries	$ 1,017,442	¥ 875,000	$ 131,686	$ 703,363	$ 0
Percentage Of Equity Interest			100.00%

Property, Plant and Equipment50

Property, Plant and Equipment (Details) - HKD ($) $ in Thousands	Dec. 31, 2017	Dec. 31, 2016
Property, Plant and Equipment [Line Items]
Property, Plant and Equipment, Gross	$ 171,197	$ 157,621
Accumulated depreciation and amortization	(25,563)	(18,312)
Construction in progress	49,078	14,473
Property, plant and equipment, net	194,712	153,782
Buildings [Member]
Property, Plant and Equipment [Line Items]
Property, Plant and Equipment, Gross	136,099	136,099
Plant and machineries [Member]
Property, Plant and Equipment [Line Items]
Property, Plant and Equipment, Gross	4,121	0
Furniture, fixtures and equipment [Member]
Property, Plant and Equipment [Line Items]
Property, Plant and Equipment, Gross	694	694
Computer Equipment [Member]
Property, Plant and Equipment [Line Items]
Property, Plant and Equipment, Gross	488	38
Vehicles [Member]
Property, Plant and Equipment [Line Items]
Property, Plant and Equipment, Gross	1,814	1,814
Land use rights [Member]
Property, Plant and Equipment [Line Items]
Property, Plant and Equipment, Gross	$ 27,981	$ 18,976

Property, Plant and Equipment51

Property, Plant and Equipment (Details Textual) - HKD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015
Property, Plant and Equipment [Member]
Property, Plant and Equipment [Line Items]
Depreciation, Depletion and Amortization, Nonproduction	$ 7,264	$ 7,245	$ 6,839

Prepaid Lease Payments (Details

Prepaid Lease Payments (Details Textual) - HKD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015
Prepaid Lease Payments [Line Items]
Amortization Of Prepaid Lease Payments	$ 1,527	$ 1,527	$ 1,527

Other Payables and Accruals (De

Other Payables and Accruals (Details) - HKD ($) $ in Thousands	Dec. 31, 2017	Dec. 31, 2016
Other Payables And Accruals [Line Items]
Accrued salaries, wages and bonus	$ 58	$ 372
Accrued audit and professional fees	977	1,143
Accrued sundries expenses	43	1,194
Other payables	3,612	3,429
Other Accrued Liabilities, Current	$ 4,690	$ 6,138

Income Taxes (Details)

Income Taxes (Details) - HKD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015
Current tax
- Hong Kong	$ 144	$ 81	$ 62
- PRC	0	118	0
- Other countries	380	1,042	232
Income Tax Expense (Benefit)	$ 524	$ 1,241	$ 294

Income Taxes (Details 1)

Income Taxes (Details 1) - HKD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015
Income Taxes [Line Items]
Provision for income taxes at Hong Kong profits tax rate	$ (208)	$ (69)	$ (4,349)
Current tax in other jurisdictions	380	1,160	232
Effect of income not chargeable for tax purpose	(2,732)	(152)	(90)
Effect of expenses not deductible for tax purpose	1,289	0	4,401
Tax effect of unused tax losses not recognized	1,795	221	0
Under provision in previous years	0	81	100
Income Tax Expense (Benefit)	$ 524	$ 1,241	$ 294

Income Taxes (Details Textual)

Income Taxes (Details Textual) - HKD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015
Income Taxes [Line Items]
Effective Income Tax Rate Reconciliation, Percent	16.50%	16.50%	16.50%
Income Tax Examination, Penalties and Interest Accrued		$ 2,061
PRC [Member]
Income Taxes [Line Items]
Effective Income Tax Rate Reconciliation, Percent	25.00%

Net Income Per Share (Details)

Net Income Per Share (Details) - HKD ($) $ / shares in Units, $ in Thousands	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015
Basic and diluted income per share
Net income/(loss) for the year attributable to the Company’s ordinary shareholders - Numerator	$ 139,895	$ 692,042	$ 131,335
Net income/(loss) for the year attributable to the Company’s ordinary shareholders - Continuing operations	(1,446)	5,508	(1,917)
Net income/(loss) for the year attributable to the Company’s ordinary shareholders - Discontinued operations	$ 141,341	$ 686,534	$ 133,252
Weighted average number of basic and diluted ordinary shares outstanding - Continuing operations	12,938,128	12,938,128	12,938,128
Weighted average number of basic and diluted ordinary shares outstanding - Discontinued operations	12,938,128	12,938,128	12,938,128
Net income of Basic and diluted income per share	$ 10.81	$ 53.50	$ 10.20
Net income of Basic and diluted income per share - Continuing operations	(0.11)	0.44	(0.15)
Net income of Basic and diluted income per share - Discontinued operations	$ 10.92	$ 53.06	$ 10.35

Commitments and Contingencies (

Commitments and Contingencies (Details Textual) - HKD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2018	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015	Dec. 31, 2014
Commitments And Contingencies [Line Items]
Capital Commitments	$ 62,400	$ 90,519
Annual Net Profit Target		$ 78,000
Percentage Of Net Profit Target Utilization For Bonus		4.00%
Accrued Bonuses, Current				$ 1,707	$ 2,428
Line of Credit Facility, Current Borrowing Capacity		$ 0	$ 110,200
Unused lines of Credit [Member]
Commitments And Contingencies [Line Items]
Line of Credit Facility, Current Borrowing Capacity		$ 0	$ 96,920
Kin Sun Sze To [Member]
Commitments And Contingencies [Line Items]
Percentage Of Bonus Entitled		32.00%
Chin Hien Tan [Member]
Commitments And Contingencies [Line Items]
Percentage Of Bonus Entitled		24.00%
Ho Leung Ning [Member]
Commitments And Contingencies [Line Items]
Percentage Of Bonus Entitled		24.00%

Statutory Reserve Appropriati59

Statutory Reserve Appropriation for PRC Subsidiaries (Details Textual)	12 Months Ended
	Dec. 31, 2017
Statutory Reserve Appropriation For PRC Subsidiaries [Line Items]
Statutory Reserve Appropriation For Prc Subsidiaries	10.00%

Operating Segment and Geograp60

Operating Segment and Geographical Information (Details) - HKD ($) $ in Thousands	Dec. 31, 2017	Dec. 31, 2016
Segment Reporting Information [Line Items]
Total assets	$ 780,263	$ 793,599
Total liabilities	10,933	11,975
PRC [Member]
Segment Reporting Information [Line Items]
Total assets	286,729	189,055
Total liabilities	7,263	143
Hong Kong [Member]
Segment Reporting Information [Line Items]
Total assets	489,450	600,460
Total liabilities	3,670	11,832
The United States [Member]
Segment Reporting Information [Line Items]
Total assets	$ 3,646	$ 3,646

Operating Segment and Geograp61

Operating Segment and Geographical Information (Details 1) - HKD ($) $ in Thousands	Dec. 31, 2017	Dec. 31, 2016
Assets
Current assets	$ 570,002	$ 622,741
Non-current financial assets	209,823	170,420
Consolidated total assets before intangible asset	779,825	793,161
Intangible asset	438	438
Consolidated total assets	780,263	793,599
Liabilities
Liabilities excluding tax liabilities	4,690	6,138
Tax liabilities	6,243	5,837
Consolidated total liabilities	$ 10,933	$ 11,975

Cash dividend (Details Textual)

Cash dividend (Details Textual) $ / shares in Units, $ in Thousands	Jun. 07, 2017USD ($)$ / sharesshares	Oct. 11, 2016USD ($)$ / sharesshares	Aug. 05, 2016USD ($)$ / sharesshares	Mar. 22, 2016USD ($)$ / sharesshares	Aug. 06, 2015USD ($)$ / sharesshares	May 12, 2015USD ($)$ / sharesshares	Apr. 09, 2015USD ($)$ / sharesshares	Dec. 31, 2017HKD ($)shares	Dec. 31, 2016HKD ($)shares	Dec. 31, 2015HKD ($)
Common Stock, Shares, Outstanding | shares								12,938,128	12,938,128
Payments of Ordinary Dividends, Common Stock | $								$ 151,376	$ 837,614	$ (22,899)
Dividend Declared [Member]
Dividends Payable, Amount Per Share | $ / shares	$ 1.50	$ 8	$ 0.10	$ 0.20	$ 0.10	$ 0.90	$ 0.20
Common Stock, Shares, Outstanding | shares	12,938,128	12,938,128	12,938,128	12,938,128	12,938,128	12,938,128	12,938,128
Payments of Ordinary Dividends, Common Stock | $	$ 19,407,192	$ 103,505,024	$ 1,293,821.80	$ 2,587,625.60	$ 11,644,315.20	$ 11,644,315.20	$ 2,587,625.60

Related Party Transaction (Deta

Related Party Transaction (Details) - HKD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2016
Related Party Transaction [Line Items]
Rental income from related company	$ 15,224	$ 2,190

Condensed financial informati64

Condensed financial information of Plastec Technologies, Ltd. (Details) ¥ in Thousands, $ in Thousands	Dec. 31, 2017HKD ($)	Dec. 31, 2017CNY (¥)	Jun. 30, 2017HKD ($)	Jun. 30, 2017CNY (¥)	Dec. 31, 2016HKD ($)	Dec. 31, 2015HKD ($)	Dec. 31, 2014HKD ($)
Current assets
Cash and cash equivalents	$ 395,087				$ 486,222	$ 475,361	$ 528,527
Consideration receivable	141,341	¥ 124,380	$ 131,686	¥ 113,250	131,686
Total current assets	570,002				622,741
Total assets	780,263				793,599
Current liabilities
Tax payable	6,243				5,837
Total current liabilities	10,933				11,975
Shareholders’ equity
Ordinary shares (US$0.001 par value; 100,000,000 authorized, 12,938,128 and 12,938,128 shares issued and outstanding as of December 31, 2016 and 2017, respectively)	101				101
Retained earnings	749,884				761,365
Total shareholders’ equity	769,330				781,624	940,686	932,990
Parent [Member]
Current assets
Cash and cash equivalents	274,094				394,508	$ 188,604	$ 163,336
Amounts due from subsidiaries	364,596				265,536
Consideration receivable	141,341				131,686
Prepaid expenses	1,053				171
Total current assets	781,084				791,901
Investment in subsidiaries	0				0
Total assets	781,084				791,901
Current liabilities
Account payable and accrued liabilities	950				1,485
Tax payable	3,129				3,129
Total current liabilities	4,079				4,614
NET CURRENT ASSETS	777,005				787,287
TOTAL ASSETS AND LIABILITIES	777,005				787,287
Shareholders’ equity
Ordinary shares (US$0.001 par value; 100,000,000 authorized, 12,938,128 and 12,938,128 shares issued and outstanding as of December 31, 2016 and 2017, respectively)	101				101
Retained earnings	776,904				787,186
Total shareholders’ equity	$ 777,005				$ 787,287

Condensed financial informati65

Condensed financial information of Plastec Technologies, Ltd. (Details 1) - HKD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015
Condensed Income Statements, Captions [Line Items]
Revenues	$ 0	$ 0	$ 0
Other income	16,413	23,874	25,161
Income before income tax expense	(922)	6,749	(1,623)
Income tax expense	524	1,241	294
Total comprehensive income	139,895	692,042	131,335
Parent [Member]
Condensed Income Statements, Captions [Line Items]
Revenues	0	0	74,000
Other income	5,689	17,866	13,091
Gain on disposal of a subsidiary	141,341	1,149,128	0
Administrative expenses	(5,937)	(10,573)	(16,213)
Income before income tax expense	141,093	1,156,421	70,878
Income tax expense	0	0	(232)
Total comprehensive income	$ 141,093	$ 1,156,421	$ 70,646

Condensed financial informati66

Condensed financial information of Plastec Technologies, Ltd. (Details 2) $ in Thousands, ¥ in Millions	1 Months Ended		12 Months Ended
	Sep. 30, 2016HKD ($)	Sep. 30, 2016CNY (¥)	Dec. 31, 2017HKD ($)	Dec. 31, 2016HKD ($)	Dec. 31, 2015HKD ($)
Cash flows from operating activities
Net income			$ 139,895	$ 692,042	$ 131,335
Change in operating assets and liabilities
Net cash provided by/(used in) operating activities			(21,689)	(4,547)	9,431
Cash flows from investing activities
Sale proceeds of disposal of a subsidiary, net	$ 1,017,442	¥ 875	131,686	703,363	0
Net cash provided by investing activities			82,743	703,908	(23,809)
Cash flows from financing activities
Dividend paid			(151,376)	(837,614)	22,899
Net cash used in financing activities			(151,376)	(837,614)	22,899
Net increase/(decrease) in cash and cash equivalents			(90,322)	24,351	(50,628)
Cash and cash equivalents, beginning of year			486,222	475,361	528,527
Cash and cash equivalents, end of year			395,087	486,222	475,361
SUPPLEMENTAL DISCLOSURE OF CASH FLOW INFORMATION:
Interest income			2,258	1,276	1,028
SUPPLEMENTAL DISCLOSURE OF NON-CASH ACTIVITY:
Consideration receivable			141,341	131,686	0
Parent [Member]
Cash flows from operating activities
Net income			141,093	1,156,421	70,646
Adjustments to reconcile net income to net cash provided by operating activities:
Gain on disposal of a subsidiary			(141,341)	(1,149,128)	0
Change in operating assets and liabilities
Prepaid expenses			(882)	999	(94)
Accounts payable and accrued liabilities			(534)	(4,516)	5,585
Income tax			0	0	232
Net cash provided by/(used in) operating activities			(1,664)	3,776	76,369
Cash flows from investing activities
Decrease in dividend receivable			0	0	70,000
Sale proceeds of disposal of a subsidiary, net			131,686	1,017,442	0
Net cash provided by investing activities			131,686	1,017,442	70,000
Cash flows from financing activities
Decrease/(increase) in amount due from subsidiaries			(99,060)	22,300	0
Dividend paid			(151,376)	(837,614)	(121,101)
Net cash used in financing activities			(250,436)	(815,314)	(121,101)
Net increase/(decrease) in cash and cash equivalents			(120,414)	205,904	25,268
Cash and cash equivalents, beginning of year			394,508	188,604	163,336
Cash and cash equivalents, end of year			274,094	394,508	188,604
SUPPLEMENTAL DISCLOSURE OF CASH FLOW INFORMATION:
Interest income			2,089	857	267
SUPPLEMENTAL DISCLOSURE OF NON-CASH ACTIVITY:
Consideration receivable			$ 141,341	$ 131,686	$ 0

Condensed financial informati67

Condensed financial information of Plastec Technologies, Ltd. (Details Textual) - $ / shares	Dec. 31, 2017	Dec. 31, 2016
Condensed Financial Statements, Captions [Line Items]
Common Stock, Par or Stated Value Per Share	$ 0.001	$ 0.001
Common Stock, Shares Authorized	100,000,000	100,000,000
Common Stock, Shares, Issued	12,938,128	12,938,128
Common Stock, Shares, Outstanding	12,938,128	12,938,128
Parent [Member]
Condensed Financial Statements, Captions [Line Items]
Common Stock, Par or Stated Value Per Share	$ 0.001	$ 0.001
Common Stock, Shares Authorized	100,000,000	100,000,000
Common Stock, Shares, Issued	12,938,128	12,938,128
Common Stock, Shares, Outstanding	12,938,128	12,938,128