| For the years ended December 31, | ||||||||||||||||||||
| 2021 | 2022 | 2022 | Variance | % of variance | ||||||||||||||||
| HK$ | HK$ | US$ | HK$ | |||||||||||||||||
| Other income | ||||||||||||||||||||
| Sundry income | 742,279 | 174,026 | 22,307 | (568,253) | -76.6 | % | ||||||||||||||
| Commission income | 284,646 | 259,794 | 33,301 | (24,852) | -8.7 | % | ||||||||||||||
| Government subsidies | 379,363 | 734,059 | 94,092 | 354,696 | 93.5 | % | ||||||||||||||
| Others | 32,258 | 145,342 | 18,630 | 113,084 | 350.6 | % | ||||||||||||||
| Other income | 1,438,546 | 1,313,221 | 168,330 | (125,325) | -8.7 | % | ||||||||||||||
| Other expenses | ||||||||||||||||||||
| Other expenses | 35,672 | 48,021 | 6,155 | 12,349 | 34.6 | % | ||||||||||||||
| Other expenses | 35,672 | 48,021 | 6,155 | 12,349 | 34.6 | % | ||||||||||||||
| Total other income, net | 1,402,874 | 1,265,200 | 162,174 | (137,674) | -9.8 | % | ||||||||||||||
| 2022 | 2023 | 2023 | ||||||||||
| HK$ | HK$ | US$ | ||||||||||
| Accounts receivable | 1,630,469 | 4,074,594 | 521,655 | |||||||||
| Less: allowance for doubtful accounts / credit losses | (497,099) | (1,495,119) | (191,415) | |||||||||
| Accounts receivable, net | 1,133,370 | 2,579,475 | 330,240 | |||||||||
| 2022 | 2023 | 2023 | ||||||||||
| HK$ | HK$ | US$ | ||||||||||
| Balance at beginning of the year ended December 31 | - | 497,099 | 63,642 | |||||||||
| Write off | - | (497,099) | (63,642) | |||||||||
| Addition | 497,099 | 1,495,119 | 191,415 | |||||||||
| Balance at end of the year ended December 31 | 497,099 | 1,495,119 | 191,415 | |||||||||
| 2022 | 2023 | 2023 | ||||||||||
| HK$ | HK$ | US$ | ||||||||||
| Rental and utility deposits | 479,076 | 431,972 | 55,304 | |||||||||
| Prepayments | 346,064 | 371,143 | 47,516 | |||||||||
| Prepaid expense | 825,140 | 803,115 | 102,820 | |||||||||
| Less: amount classified as long term deposit | (479,076) | (431,972) | (55,304) | |||||||||
| Prepaid expense and other current asset | 346,064 | 371,143 | 47,516 | |||||||||
| For the years ended December 31, | ||||||||||||||||
| 2021 | 2022 | 2023 | 2023 | |||||||||||||
| HK$ | HK$ | HK$ | US$ | |||||||||||||
| Revenue | 32,212,970 | 34,931,827 | 31,961,177 | 4,091,869 | ||||||||||||
| Cost of revenue | 16,260,407 | 16,512,702 | 13,995,670 | 1,791,813 | ||||||||||||
| Gross profit | 15,952,563 | 18,419,125 | 17,965,507 | 2,300,056 | ||||||||||||
| Total operating expenses | 5,417,863 | 10,876,654 | 11,283,291 | 1,444,557 | ||||||||||||
| Income from operations | 10,534,700 | 7,542,471 | 6,682,216 | 855,499 | ||||||||||||
| Total other income (expense), net | 246,525 | (336,027) | 94,974 | 12,158 | ||||||||||||
| Income before income taxes | 10,781,225 | 7,206,444 | 6,777,190 | 867,657 | ||||||||||||
| Income tax expense | (431,630) | (387,845) | (148,309) | (18,987) | ||||||||||||
| Net income | 10,349,595 | 6,818,599 | 6,628,881 | 848,670 | ||||||||||||
| Other comprehensive income | ||||||||||||||||
| Foreign currency translation adjustment | (14,168) | 7,496 | 17,866 | 2,287 | ||||||||||||
| Comprehensive income | 10,335,427 | 6,826,095 | 6,646,747 | 850,957 | ||||||||||||
