2023 Q4 Form 20-F Financial Statement

#000121390024028046 Filed on March 29, 2024

View on sec.gov

Income Statement

Concept 2023 Q4 2023 2022 Q4
Revenue $20.54M $20.54M $14.33M
YoY Change 43.31% 43.31% -36.43%
Cost Of Revenue $4.505M $4.505M $2.492M
YoY Change 80.78% 80.78% 38.78%
Gross Profit $16.03M $16.03M $11.84M
YoY Change 35.43% 35.43% -42.94%
Gross Profit Margin 78.06% 78.06% 82.61%
Selling, General & Admin $11.90M $11.73M $8.031M
YoY Change 48.18% 46.04% 10.55%
% of Gross Profit 74.22% 73.15% 67.83%
Research & Development
YoY Change
% of Gross Profit
Depreciation & Amortization $3.420K $171.5K $411.7K
YoY Change -99.17% -58.34%
% of Gross Profit 0.02% 1.07% 3.48%
Operating Expenses $11.90M $11.90M $8.031M
YoY Change 48.18% 48.18% 10.55%
Operating Profit $4.134M $4.134M $3.808M
YoY Change 8.54% 8.54% -71.76%
Interest Expense $366.5K $366.5K -$94.72K
YoY Change -486.89% -486.89% 1067.94%
% of Operating Profit 8.87% 8.87% -2.49%
Other Income/Expense, Net $99.41K $99.41K $277.8K
YoY Change -64.22% -64.22% 130.96%
Pretax Income $4.600M $4.600M $3.991M
YoY Change 15.24% 15.24% -70.64%
Income Tax $530.6K $530.6K $512.4K
% Of Pretax Income 11.54% 11.54% 12.84%
Net Earnings $4.069M $4.069M $3.479M
YoY Change 16.96% 16.96% -70.21%
Net Earnings / Revenue 19.81% 19.81% 24.28%
Basic Earnings Per Share $0.05
Diluted Earnings Per Share $0.36 $0.36 $0.27
COMMON SHARES
Basic Shares Outstanding 11.25M shares 11.25M shares
Diluted Shares Outstanding 11.25M shares

Balance Sheet

Concept 2023 Q4 2023 2022 Q4
SHORT-TERM ASSETS
Cash & Short-Term Investments $25.30M $25.30M $15.48M
YoY Change 63.43% 63.43%
Cash & Equivalents $25.30M $25.30M $15.48M
Short-Term Investments
Other Short-Term Assets $32.10K
YoY Change
Inventory
Prepaid Expenses $10.24K 197.6K hkds
Receivables $5.421M $5.421M $2.686M
Other Receivables $80.00K $80.00K $203.5K
Total Short-Term Assets $30.80M $30.80M $18.40M
YoY Change 67.38% 67.38%
LONG-TERM ASSETS
Property, Plant & Equipment $1.217M $1.217M $461.3K
YoY Change 163.74% 163.74%
Goodwill
YoY Change
Intangibles
YoY Change
Long-Term Investments
YoY Change
Other Assets $1.900M $1.900M $2.172M
YoY Change -12.55% -12.55%
Total Long-Term Assets $3.383M $3.383M $2.634M
YoY Change 28.43% 28.43%
TOTAL ASSETS
Total Short-Term Assets $30.80M $30.80M $18.40M
Total Long-Term Assets $3.383M $3.383M $2.634M
Total Assets $34.18M $34.18M $21.03M
YoY Change 62.5% 62.5%
SHORT-TERM LIABILITIES
YoY Change
Accounts Payable
YoY Change
Accrued Expenses $1.014M $1.014M $546.6K
YoY Change 85.59% 85.59%
Deferred Revenue $194.6K 1.167M hkds
YoY Change -83.32%
Short-Term Debt $0.00 $0.00 $0.00
YoY Change
Long-Term Debt Due $460.5K $460.5K $454.6K
YoY Change 1.3% 1.3%
Total Short-Term Liabilities $14.25M $14.25M $5.006M
YoY Change 184.63% 184.63%
LONG-TERM LIABILITIES
Long-Term Debt $2.494M $2.494M $2.953M
YoY Change -15.56% -15.56%
Other Long-Term Liabilities $293.8K $293.8K $0.00
YoY Change
Total Long-Term Liabilities $2.787M $2.787M $2.953M
YoY Change -5.61% -5.61%
TOTAL LIABILITIES
Total Short-Term Liabilities $14.25M $14.25M $5.006M
Total Long-Term Liabilities $2.787M $2.787M $2.953M
Total Liabilities $17.04M $17.04M $7.959M
YoY Change 114.05% 114.05%
SHAREHOLDERS EQUITY
Retained Earnings $1.938M 11.06M hkds
YoY Change -82.49%
Common Stock $257.5K 2.011M hkds
YoY Change -87.2%
Preferred Stock
YoY Change
Treasury Stock (at cost)
YoY Change
Treasury Stock Shares
Shareholders Equity $17.14M $17.14M $13.07M
YoY Change
Total Liabilities & Shareholders Equity $34.18M $34.18M $21.03M
YoY Change 62.5% 62.5%

Cashflow Statement

Concept 2023 Q4 2023 2022 Q4
OPERATING ACTIVITIES
Net Income $4.069M $4.069M $3.479M
YoY Change 16.96% 16.96% -70.21%
Depreciation, Depletion And Amortization $3.420K $171.5K $411.7K
YoY Change -99.17% -58.34%
Cash From Operating Activities $745.0K $2.729M $7.067M
YoY Change -89.46% -61.38%
INVESTING ACTIVITIES
Capital Expenditures $31.38K $31.38K $12.13K
YoY Change 158.7% 158.7%
Acquisitions
YoY Change
Other Investing Activities $0.00 $37.94K -$37.94K
YoY Change -100.0% -200.0%
Cash From Investing Activities -$31.38K $6.560K -$50.07K
YoY Change -37.33% -113.1%
FINANCING ACTIVITIES
Cash Dividend Paid
YoY Change
Common Stock Issuance & Retirement, Net
YoY Change
Debt Paid & Issued, Net
YoY Change
Cash From Financing Activities 7.216M 7.083M -4.548M
YoY Change -258.67% -255.74%
NET CHANGE
Cash From Operating Activities 745.0K 2.729M 7.067M
Cash From Investing Activities -31.38K 6.560K -50.07K
Cash From Financing Activities 7.216M 7.083M -4.548M
Net Change In Cash 7.930M 9.818M 2.469M
YoY Change 221.16% 297.65%
FREE CASH FLOW
Cash From Operating Activities $745.0K $2.729M $7.067M
Capital Expenditures $31.38K $31.38K $12.13K
Free Cash Flow $713.6K $2.698M $7.055M
YoY Change -89.88% -61.76%

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IncreaseDecreaseInAccountsReceivable
4889609 hkd
CY2023 us-gaap Increase Decrease In Accounts Receivable
IncreaseDecreaseInAccountsReceivable
626110 usd
CY2021 us-gaap Increase Decrease In Other Receivables
IncreaseDecreaseInOtherReceivables
51851 hkd
CY2022 us-gaap Increase Decrease In Other Receivables
IncreaseDecreaseInOtherReceivables
-29802 hkd
CY2023 us-gaap Increase Decrease In Other Receivables
IncreaseDecreaseInOtherReceivables
148330 hkd
CY2023 us-gaap Increase Decrease In Other Receivables
IncreaseDecreaseInOtherReceivables
18994 usd
CY2021 us-gaap Increase Decrease In Accounts Payable And Accrued Liabilities
IncreaseDecreaseInAccountsPayableAndAccruedLiabilities
-713475 hkd
CY2022 us-gaap Increase Decrease In Accounts Payable And Accrued Liabilities
IncreaseDecreaseInAccountsPayableAndAccruedLiabilities
146735 hkd
CY2023 us-gaap Increase Decrease In Accounts Payable And Accrued Liabilities
IncreaseDecreaseInAccountsPayableAndAccruedLiabilities
-139705 hkd
CY2023 us-gaap Increase Decrease In Accounts Payable And Accrued Liabilities
IncreaseDecreaseInAccountsPayableAndAccruedLiabilities
-17889 usd
CY2021 us-gaap Increase Decrease In Contract With Customer Liability
IncreaseDecreaseInContractWithCustomerLiability
218516 hkd
CY2022 us-gaap Increase Decrease In Contract With Customer Liability
IncreaseDecreaseInContractWithCustomerLiability
878473 hkd
CY2023 us-gaap Increase Decrease In Contract With Customer Liability
IncreaseDecreaseInContractWithCustomerLiability
352747 hkd
CY2023 us-gaap Increase Decrease In Contract With Customer Liability
IncreaseDecreaseInContractWithCustomerLiability
45169 usd
CY2021 us-gaap Increase Decrease In Operating Lease Liability
IncreaseDecreaseInOperatingLeaseLiability
-451500 hkd
CY2022 us-gaap Increase Decrease In Operating Lease Liability
IncreaseDecreaseInOperatingLeaseLiability
-516001 hkd
CY2023 us-gaap Increase Decrease In Operating Lease Liability
IncreaseDecreaseInOperatingLeaseLiability
-757329 hkd
CY2023 us-gaap Increase Decrease In Operating Lease Liability
IncreaseDecreaseInOperatingLeaseLiability
-96975 usd
CY2021 us-gaap Increase Decrease In Accrued Income Taxes Payable
IncreaseDecreaseInAccruedIncomeTaxesPayable
1862356 hkd
CY2022 us-gaap Increase Decrease In Accrued Income Taxes Payable
IncreaseDecreaseInAccruedIncomeTaxesPayable
197309 hkd
CY2023 us-gaap Increase Decrease In Accrued Income Taxes Payable
IncreaseDecreaseInAccruedIncomeTaxesPayable
880075 hkd
CY2023 us-gaap Increase Decrease In Accrued Income Taxes Payable
IncreaseDecreaseInAccruedIncomeTaxesPayable
112694 usd
CY2021 us-gaap Net Cash Provided By Used In Operating Activities
NetCashProvidedByUsedInOperatingActivities
10192111 hkd
CY2022 us-gaap Net Cash Provided By Used In Operating Activities
NetCashProvidedByUsedInOperatingActivities
7066941 hkd
CY2023 us-gaap Net Cash Provided By Used In Operating Activities
NetCashProvidedByUsedInOperatingActivities
2728981 hkd
CY2023 us-gaap Net Cash Provided By Used In Operating Activities
NetCashProvidedByUsedInOperatingActivities
349443 usd
CY2022 us-gaap Payments To Acquire Property Plant And Equipment
PaymentsToAcquirePropertyPlantAndEquipment
12129 hkd
CY2023 us-gaap Payments To Acquire Property Plant And Equipment
PaymentsToAcquirePropertyPlantAndEquipment
31378 hkd
CY2023 us-gaap Payments To Acquire Property Plant And Equipment
PaymentsToAcquirePropertyPlantAndEquipment
4018 usd
CY2021 intj Due From A Director
DueFromADirector
-4162094 hkd
CY2022 intj Due From A Director
DueFromADirector
-37938 hkd
CY2023 intj Due From A Director
DueFromADirector
37938 hkd
CY2023 intj Due From A Director
DueFromADirector
4858 usd
CY2021 intj Payments For Due To Related Parties
PaymentsForDueToRelatedParties
926993 hkd
CY2021 us-gaap Net Cash Provided By Used In Investing Activities
NetCashProvidedByUsedInInvestingActivities
-5089087 hkd
CY2022 us-gaap Net Cash Provided By Used In Investing Activities
NetCashProvidedByUsedInInvestingActivities
-50067 hkd
CY2023 us-gaap Net Cash Provided By Used In Investing Activities
NetCashProvidedByUsedInInvestingActivities
6560 hkd
CY2023 us-gaap Net Cash Provided By Used In Investing Activities
NetCashProvidedByUsedInInvestingActivities
840 usd
CY2022 us-gaap Payments Of Dividends
PaymentsOfDividends
2300186 hkd
CY2022 us-gaap Payments Of Financing Costs
PaymentsOfFinancingCosts
2172377 hkd
CY2023 intj Repayments Of Due To A Directorin Dollars
RepaymentsOfDueToADirectorinDollars
6358430 hkd
CY2023 intj Repayments Of Due To A Directorin Dollars
RepaymentsOfDueToADirectorinDollars
814192 usd
CY2023 us-gaap Proceeds From Repayments Of Related Party Debt
ProceedsFromRepaymentsOfRelatedPartyDebt
1177928 hkd
CY2023 us-gaap Proceeds From Repayments Of Related Party Debt
ProceedsFromRepaymentsOfRelatedPartyDebt
150833 usd
CY2022 us-gaap Repayments Of Bank Debt
RepaymentsOfBankDebt
75242 hkd
CY2023 us-gaap Repayments Of Bank Debt
RepaymentsOfBankDebt
453593 hkd
CY2023 us-gaap Repayments Of Bank Debt
RepaymentsOfBankDebt
58082 usd
CY2021 us-gaap Proceeds From Bank Debt
ProceedsFromBankDebt
3483000 hkd
CY2021 us-gaap Net Cash Provided By Used In Financing Activities
NetCashProvidedByUsedInFinancingActivities
3483000 hkd
CY2022 us-gaap Net Cash Provided By Used In Financing Activities
NetCashProvidedByUsedInFinancingActivities
-4547805 hkd
CY2023 us-gaap Net Cash Provided By Used In Financing Activities
NetCashProvidedByUsedInFinancingActivities
7082765 hkd
CY2023 us-gaap Net Cash Provided By Used In Financing Activities
NetCashProvidedByUsedInFinancingActivities
906943 usd
CY2021 us-gaap Cash Cash Equivalents Restricted Cash And Restricted Cash Equivalents Period Increase Decrease Excluding Exchange Rate Effect
CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalentsPeriodIncreaseDecreaseExcludingExchangeRateEffect
8586024 hkd
CY2022 us-gaap Cash Cash Equivalents Restricted Cash And Restricted Cash Equivalents Period Increase Decrease Excluding Exchange Rate Effect
CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalentsPeriodIncreaseDecreaseExcludingExchangeRateEffect
2469069 hkd
CY2023 us-gaap Cash Cash Equivalents Restricted Cash And Restricted Cash Equivalents Period Increase Decrease Excluding Exchange Rate Effect
CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalentsPeriodIncreaseDecreaseExcludingExchangeRateEffect
9818306 hkd
CY2023 us-gaap Cash Cash Equivalents Restricted Cash And Restricted Cash Equivalents Period Increase Decrease Excluding Exchange Rate Effect
CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalentsPeriodIncreaseDecreaseExcludingExchangeRateEffect
1257226 usd
CY2020Q4 us-gaap Cash Cash Equivalents Restricted Cash And Restricted Cash Equivalents
CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalents
4423412 hkd
CY2021Q4 us-gaap Cash Cash Equivalents Restricted Cash And Restricted Cash Equivalents
CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalents
13009436 hkd
CY2022Q4 us-gaap Cash Cash Equivalents Restricted Cash And Restricted Cash Equivalents
CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalents
15478505 hkd
CY2022Q4 us-gaap Cash Cash Equivalents Restricted Cash And Restricted Cash Equivalents
CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalents
1982010 usd
CY2021Q4 us-gaap Cash Cash Equivalents Restricted Cash And Restricted Cash Equivalents
CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalents
13009436 hkd
CY2022Q4 us-gaap Cash Cash Equivalents Restricted Cash And Restricted Cash Equivalents
CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalents
15478505 hkd
CY2023Q4 us-gaap Cash Cash Equivalents Restricted Cash And Restricted Cash Equivalents
CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalents
25296811 hkd
CY2023Q4 us-gaap Cash Cash Equivalents Restricted Cash And Restricted Cash Equivalents
CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalents
3239236 usd
CY2021 us-gaap Income Taxes Paid
IncomeTaxesPaid
54334 hkd
CY2022 us-gaap Income Taxes Paid
IncomeTaxesPaid
315120 hkd
CY2023 us-gaap Income Taxes Paid
IncomeTaxesPaid
6115 hkd
CY2023 us-gaap Income Taxes Paid
IncomeTaxesPaid
783 usd
CY2021 us-gaap Interest Paid Net
InterestPaidNet
8158 hkd
CY2022 us-gaap Interest Paid Net
InterestPaidNet
97167 hkd
CY2023 us-gaap Interest Paid Net
InterestPaidNet
108259 hkd
CY2023 us-gaap Interest Paid Net
InterestPaidNet
13863 usd
CY2023 intj Termination Of Operating Lease Rightofuse Assets And Operating Lease Liabilities
TerminationOfOperatingLeaseRightofuseAssetsAndOperatingLeaseLiabilities
128418 hkd
CY2023 intj Termination Of Operating Lease Rightofuse Assets And Operating Lease Liabilities
TerminationOfOperatingLeaseRightofuseAssetsAndOperatingLeaseLiabilities
16444 usd
CY2021 us-gaap Right Of Use Asset Obtained In Exchange For Operating Lease Liability
RightOfUseAssetObtainedInExchangeForOperatingLeaseLiability
962639 hkd
CY2023 us-gaap Right Of Use Asset Obtained In Exchange For Operating Lease Liability
RightOfUseAssetObtainedInExchangeForOperatingLeaseLiability
1750851 hkd
CY2023 us-gaap Right Of Use Asset Obtained In Exchange For Operating Lease Liability
RightOfUseAssetObtainedInExchangeForOperatingLeaseLiability
224195 usd
CY2022 intj Dividend Payable Offset Against Amount Due From Director And Related Parties
DividendPayableOffsetAgainstAmountDueFromDirectorAndRelatedParties
12699814 hkd
CY2023 us-gaap Use Of Estimates
UseOfEstimates
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"><span style="text-decoration:underline">Use of estimates</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify">The preparation of consolidated financial statements in conformity with U.S. GAAP requires management to make judgments, estimates and assumptions that affect the application of policies and reported amounts of assets, liabilities, income and expenses. The estimates and associated assumptions are based on historical experience and various other factors that are believed to be reasonable under the circumstances, the results of which form the basis of making the judgments about carrying values of assets and liabilities that are not readily apparent from other sources. Significant accounting estimates reflected in the Group’s consolidated financial statements include allowance for doubtful accounts. Actual results may differ from these estimates.</p>
CY2023Q4 us-gaap Cash And Cash Equivalents At Carrying Value
CashAndCashEquivalentsAtCarryingValue
25296811 hkd
CY2023Q4 us-gaap Cash And Cash Equivalents At Carrying Value
CashAndCashEquivalentsAtCarryingValue
3239236 usd
CY2022Q4 us-gaap Cash And Cash Equivalents At Carrying Value
CashAndCashEquivalentsAtCarryingValue
15478505 hkd
CY2023 us-gaap Provision For Doubtful Accounts
ProvisionForDoubtfulAccounts
2154945 hkd
CY2022 us-gaap Provision For Doubtful Accounts
ProvisionForDoubtfulAccounts
540000 hkd
CY2023Q4 us-gaap Deferred Offering Costs
DeferredOfferingCosts
1544276 hkd
CY2023Q4 us-gaap Deferred Offering Costs
DeferredOfferingCosts
197743 usd
CY2022Q4 us-gaap Deferred Offering Costs
DeferredOfferingCosts
2172377 hkd
CY2021 us-gaap Revenues
Revenues
22544000 hkd
CY2022 us-gaap Revenues
Revenues
14331576 hkd
CY2023 us-gaap Revenues
Revenues
20539218 hkd
CY2023 us-gaap Revenues
Revenues
2630030 usd
CY2021 us-gaap Deferred Revenue Revenue Recognized1
DeferredRevenueRevenueRecognized1
13845000 hkd
CY2022 us-gaap Deferred Revenue Revenue Recognized1
DeferredRevenueRevenueRecognized1
10175000 hkd
CY2023 us-gaap Deferred Revenue Revenue Recognized1
DeferredRevenueRevenueRecognized1
6875000 hkd
CY2023 us-gaap Deferred Revenue Revenue Recognized1
DeferredRevenueRevenueRecognized1
880338 usd
CY2023 us-gaap Income Tax Examination Likelihood Of Unfavorable Settlement
IncomeTaxExaminationLikelihoodOfUnfavorableSettlement
50% likely of being realized on examination
CY2023 intj Income Tax Examination Year
IncomeTaxExaminationYear
P7Y
CY2023 us-gaap Concentration Risk Credit Risk
ConcentrationRiskCreditRisk
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"><span style="text-decoration:underline">Credit risk</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify">Assets that potentially subject the Group to a significant concentration of credit risk primarily consist of cash and cash equivalents, accounts receivable and other current assets.</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify">The Group believes that there is no significant credit risk associated with cash and cash equivalents, which were held by reputable financial institutions in the jurisdictions where the Company and its subsidiaries are located. The Hong Kong Deposit Protection Board pays compensation up to a limit of HK$500,000 (approximately US$64,025) if the bank with which an individual/a company hold its eligible deposit fails. As of November 30, 2023, cash and cash equivalents balance of HK$25,296,811(US$3,239,236) was maintained at financial institutions in Hong Kong and approximately HK$594,422 were insured by the Hong Kong Deposit Protection Board.</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify">The Group has designed their credit policies with an objective to minimize their exposure to credit risk. The Group’s accounts receivable are short term in nature and the associated risk is minimal. The Group conducts credit evaluations on its clients and generally does not require collateral or other security from such clients. The Group periodically evaluates the creditworthiness of the existing clients in determining an allowance for doubtful accounts primarily based upon the age of the receivables and factors surrounding the credit risk of specific clients.</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify">Details of the customers accounting for 10% or more of total operating revenue are as follows:</p><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom"> <td> </td><td style="font-weight: bold; padding-bottom: 1.5pt"> </td> <td colspan="26" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">For the Year Ended November 30,</td><td style="padding-bottom: 1.5pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="font-weight: bold; padding-bottom: 1.5pt"> </td> <td colspan="6" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">2021</td><td style="padding-bottom: 1.5pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1.5pt"> </td> <td colspan="6" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">2022</td><td style="padding-bottom: 1.5pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1.5pt"> </td> <td colspan="10" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">2023</td><td style="padding-bottom: 1.5pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="font-weight: bold; padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">HK$</td><td style="padding-bottom: 1.5pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">%</td><td style="padding-bottom: 1.5pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">HK$</td><td style="padding-bottom: 1.5pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">%</td><td style="padding-bottom: 1.5pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">HK$</td><td style="padding-bottom: 1.5pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">US$</td><td style="padding-bottom: 1.5pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">%</td><td style="padding-bottom: 1.5pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 30%; text-align: left">Customer A</td><td style="width: 1%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 7%; text-align: right">3,025,000</td><td style="width: 1%; text-align: left"> </td><td style="width: 1%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 7%; text-align: right">13</td><td style="width: 1%; text-align: left"> </td><td style="width: 1%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 7%; text-align: right">3,300,000</td><td style="width: 1%; text-align: left"> </td><td style="width: 1%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 7%; text-align: right">23</td><td style="width: 1%; text-align: left"> </td><td style="width: 1%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 7%; text-align: right">3,300,000</td><td style="width: 1%; text-align: left"> </td><td style="width: 1%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 7%; text-align: right">422,562</td><td style="width: 1%; text-align: left"> </td><td style="width: 1%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 7%; text-align: right">16</td><td style="width: 1%; text-align: left"> </td></tr> <tr style="vertical-align: bottom; "> <td style="text-align: left">Customer B</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">3,000,000</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">13</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><div style="-sec-ix-hidden: hidden-fact-49">—</div></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><div style="-sec-ix-hidden: hidden-fact-50">—</div></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><div style="-sec-ix-hidden: hidden-fact-51">—</div></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><div style="-sec-ix-hidden: hidden-fact-52">—</div></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><div style="-sec-ix-hidden: hidden-fact-53">—</div></td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Customer C</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">2,831,250</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">13</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><div style="-sec-ix-hidden: hidden-fact-54">—</div></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><div style="-sec-ix-hidden: hidden-fact-55">—</div></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><div style="-sec-ix-hidden: hidden-fact-56">—</div></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><div style="-sec-ix-hidden: hidden-fact-57">—</div></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><div style="-sec-ix-hidden: hidden-fact-58">—</div></td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; "> <td style="padding-bottom: 1.5pt; text-align: left">Customer D</td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: right"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right">2,580,000</td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: right"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right">11</td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: right"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right"><div style="-sec-ix-hidden: hidden-fact-59">—</div></td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: right"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right"><div style="-sec-ix-hidden: hidden-fact-60">—</div></td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: right"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right"><div style="-sec-ix-hidden: hidden-fact-61">—</div></td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: right"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right"><div style="-sec-ix-hidden: hidden-fact-62">—</div></td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: right"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right"><div style="-sec-ix-hidden: hidden-fact-63">—</div></td><td style="padding-bottom: 1.5pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-bottom: 4pt"> </td><td style="padding-bottom: 4pt"> </td> <td style="border-bottom: Black 4pt double; text-align: right"> </td><td style="border-bottom: Black 4pt double; text-align: right">11,436,250</td><td style="padding-bottom: 4pt; text-align: left"> </td><td style="padding-bottom: 4pt"> </td> <td style="border-bottom: Black 4pt double; text-align: right"> </td><td style="border-bottom: Black 4pt double; text-align: right">50</td><td style="padding-bottom: 4pt; text-align: left"> </td><td style="padding-bottom: 4pt"> </td> <td style="border-bottom: Black 4pt double; text-align: right"> </td><td style="border-bottom: Black 4pt double; text-align: right">3,300,000</td><td style="padding-bottom: 4pt; text-align: left"> </td><td style="padding-bottom: 4pt"> </td> <td style="border-bottom: Black 4pt double; text-align: right"> </td><td style="border-bottom: Black 4pt double; text-align: right">23</td><td style="padding-bottom: 4pt; text-align: left"> </td><td style="padding-bottom: 4pt"> </td> <td style="border-bottom: Black 4pt double; text-align: right"> </td><td style="border-bottom: Black 4pt double; text-align: right">3,300,000</td><td style="padding-bottom: 4pt; text-align: left"> </td><td style="padding-bottom: 4pt"> </td> <td style="border-bottom: Black 4pt double; text-align: right"> </td><td style="border-bottom: Black 4pt double; text-align: right">422,562</td><td style="padding-bottom: 4pt; text-align: left"> </td><td style="padding-bottom: 4pt"> </td> <td style="border-bottom: Black 4pt double; text-align: right"> </td><td style="border-bottom: Black 4pt double; text-align: right">16</td><td style="padding-bottom: 4pt; text-align: left"> </td></tr> </table><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify">Details of the customers which accounted for 10% or more of accounts receivable are as follows:</p><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom"> <td> </td><td style="font-weight: bold; padding-bottom: 1.5pt"> </td> <td colspan="6" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">As of<br/> November 30,</td><td style="padding-bottom: 1.5pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1.5pt"> </td> <td colspan="6" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">As of<br/> November 30,</td><td style="padding-bottom: 1.5pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1.5pt"> </td> <td colspan="6" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">As of<br/> November 30,</td><td style="padding-bottom: 1.5pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="font-weight: bold; padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">2022</td><td style="padding-bottom: 1.5pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">2022</td><td style="padding-bottom: 1.5pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">2023</td><td style="padding-bottom: 1.5pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">2023</td><td style="padding-bottom: 1.5pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">2023</td><td style="padding-bottom: 1.5pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">2023</td><td style="padding-bottom: 1.5pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="font-weight: bold; padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">HK$</td><td style="padding-bottom: 1.5pt; font-weight: bold"> </td><td style="padding-bottom: 1.5pt"> </td> <td colspan="2"> </td><td style="padding-bottom: 1.5pt"> </td><td style="font-weight: bold; padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">HK$</td><td style="padding-bottom: 1.5pt; font-weight: bold"> </td><td style="padding-bottom: 1.5pt"> </td> <td colspan="2"> </td><td style="padding-bottom: 1.5pt"> </td><td style="font-weight: bold; padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">US$</td><td style="padding-bottom: 1.5pt; font-weight: bold"> </td><td style="padding-bottom: 1.5pt"> </td> <td colspan="2"> </td><td style="padding-bottom: 1.5pt"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 34%; text-align: left">Customer A</td><td style="width: 1%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 8%; text-align: right">1,500,000</td><td style="width: 1%; text-align: left"> </td><td style="width: 1%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 8%; text-align: right">56</td><td style="width: 1%; text-align: left">%</td><td style="width: 1%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 8%; text-align: right">2,900,000</td><td style="width: 1%; text-align: left"> </td><td style="width: 1%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 8%; text-align: right">38</td><td style="width: 1%; text-align: left">%</td><td style="width: 1%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 8%; text-align: right">371,343</td><td style="width: 1%; text-align: left"> </td><td style="width: 1%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 8%; text-align: right">38</td><td style="width: 1%; text-align: left">%</td></tr> <tr style="vertical-align: bottom; "> <td style="padding-bottom: 1.5pt; text-align: left">Customer B</td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: right"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right">400,000</td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: right"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right">15</td><td style="padding-bottom: 1.5pt; text-align: left">%</td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: right"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right"><div style="-sec-ix-hidden: hidden-fact-64">—</div></td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: right"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right"><div style="-sec-ix-hidden: hidden-fact-65">—</div></td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: right"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right"><div style="-sec-ix-hidden: hidden-fact-66">—</div></td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: right"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right"><div style="-sec-ix-hidden: hidden-fact-67">—</div></td><td style="padding-bottom: 1.5pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-bottom: 4pt"> </td><td style="padding-bottom: 4pt"> </td> <td style="border-bottom: Black 4pt double; text-align: left"> </td><td style="border-bottom: Black 4pt double; text-align: right">1,900,000</td><td style="padding-bottom: 4pt; text-align: left"> </td><td style="padding-bottom: 4pt"> </td> <td style="border-bottom: Black 4pt double; text-align: left"> </td><td style="border-bottom: Black 4pt double; text-align: right">71</td><td style="padding-bottom: 4pt; text-align: left">%</td><td style="padding-bottom: 4pt"> </td> <td style="border-bottom: Black 4pt double; text-align: left"> </td><td style="border-bottom: Black 4pt double; text-align: right">2,900,000</td><td style="padding-bottom: 4pt; text-align: left"> </td><td style="padding-bottom: 4pt"> </td> <td style="border-bottom: Black 4pt double; text-align: left"> </td><td style="border-bottom: Black 4pt double; text-align: right">38</td><td style="padding-bottom: 4pt; text-align: left">%</td><td style="padding-bottom: 4pt"> </td> <td style="border-bottom: Black 4pt double; text-align: left"> </td><td style="border-bottom: Black 4pt double; text-align: right">371,343</td><td style="padding-bottom: 4pt; text-align: left"> </td><td style="padding-bottom: 4pt"> </td> <td style="border-bottom: Black 4pt double; text-align: left"> </td><td style="border-bottom: Black 4pt double; text-align: right">38</td><td style="padding-bottom: 4pt; text-align: left">%</td></tr> </table>
CY2023 us-gaap Deferred Compensation Arrangement With Individual Compensation Expense
DeferredCompensationArrangementWithIndividualCompensationExpense
500000 hkd
CY2023 us-gaap Deferred Compensation Arrangement With Individual Compensation Expense
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64025 usd
CY2023Q4 us-gaap Cash And Cash Equivalents Fair Value Disclosure
CashAndCashEquivalentsFairValueDisclosure
25296811 hkd
CY2023Q4 us-gaap Cash And Cash Equivalents Fair Value Disclosure
CashAndCashEquivalentsFairValueDisclosure
3239236 usd
CY2023Q4 intj Cash Hdpb Insured Amount
CashHDPBInsuredAmount
594422 usd
CY2022Q4 us-gaap Accounts Receivable Gross Current
AccountsReceivableGrossCurrent
2685876 hkd
CY2023Q4 us-gaap Accounts Receivable Gross Current
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7575485 hkd
CY2023Q4 us-gaap Accounts Receivable Gross Current
AccountsReceivableGrossCurrent
970035 usd
CY2023Q4 us-gaap Allowance For Doubtful Accounts Receivable Current
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2154945 hkd
CY2023Q4 us-gaap Allowance For Doubtful Accounts Receivable Current
AllowanceForDoubtfulAccountsReceivableCurrent
275939 usd
CY2022Q4 us-gaap Accounts Receivable Net Current
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2685876 hkd
CY2023Q4 us-gaap Accounts Receivable Net Current
AccountsReceivableNetCurrent
5420540 hkd
CY2023Q4 us-gaap Accounts Receivable Net Current
AccountsReceivableNetCurrent
694096 usd
CY2023 us-gaap Allowance For Doubtful Accounts Receivable Period Increase Decrease
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2154945 hkd
CY2023 us-gaap Allowance For Doubtful Accounts Receivable Period Increase Decrease
AllowanceForDoubtfulAccountsReceivablePeriodIncreaseDecrease
275939 usd
CY2023Q4 us-gaap Allowance For Doubtful Accounts Receivable
AllowanceForDoubtfulAccountsReceivable
2154945 hkd
CY2023Q4 us-gaap Allowance For Doubtful Accounts Receivable
AllowanceForDoubtfulAccountsReceivable
275939 usd
CY2022Q4 us-gaap Prepaid Rent
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165550 hkd
CY2023Q4 us-gaap Prepaid Rent
PrepaidRent
80000 hkd
CY2023Q4 us-gaap Prepaid Rent
PrepaidRent
10244 usd
CY2022Q4 us-gaap Other Prepaid Expense Current
OtherPrepaidExpenseCurrent
32099 hkd
CY2022Q4 us-gaap Prepaid Expense Current
PrepaidExpenseCurrent
197649 hkd
CY2023Q4 us-gaap Prepaid Expense Current
PrepaidExpenseCurrent
80000 hkd
CY2023Q4 us-gaap Prepaid Expense Current
PrepaidExpenseCurrent
10244 usd
CY2023Q4 intj Long Term Rental Deposit
LongTermRentalDeposit
-265980 hkd
CY2023Q4 intj Long Term Rental Deposit
LongTermRentalDeposit
-34058 usd
CY2023Q4 us-gaap Long Term Investments
LongTermInvestments
265980 hkd
CY2023Q4 us-gaap Long Term Investments
LongTermInvestments
34058 usd
CY2023Q4 us-gaap Long Term Investments
LongTermInvestments
265980 hkd
CY2022Q4 us-gaap Property Plant And Equipment Gross
PropertyPlantAndEquipmentGross
1282690 hkd
CY2023Q4 us-gaap Property Plant And Equipment Gross
PropertyPlantAndEquipmentGross
1314067 hkd
CY2023Q4 us-gaap Property Plant And Equipment Gross
PropertyPlantAndEquipmentGross
168265 usd
CY2022Q4 us-gaap Accumulated Depreciation Depletion And Amortization Property Plant And Equipment
AccumulatedDepreciationDepletionAndAmortizationPropertyPlantAndEquipment
1107792 hkd
CY2023Q4 us-gaap Accumulated Depreciation Depletion And Amortization Property Plant And Equipment
AccumulatedDepreciationDepletionAndAmortizationPropertyPlantAndEquipment
1279319 hkd
CY2023Q4 us-gaap Accumulated Depreciation Depletion And Amortization Property Plant And Equipment
AccumulatedDepreciationDepletionAndAmortizationPropertyPlantAndEquipment
163816 usd
CY2022Q4 us-gaap Property Plant And Equipment Net
PropertyPlantAndEquipmentNet
174898 hkd
CY2023Q4 us-gaap Property Plant And Equipment Net
PropertyPlantAndEquipmentNet
34748 hkd
CY2023Q4 us-gaap Property Plant And Equipment Net
PropertyPlantAndEquipmentNet
4449 usd
CY2023 us-gaap Depreciation
Depreciation
171527 hkd
CY2023 us-gaap Depreciation
Depreciation
21964 usd
CY2022 us-gaap Depreciation
Depreciation
411742 hkd
CY2021 us-gaap Depreciation
Depreciation
411614 usd
CY2023Q4 us-gaap Area Of Land
AreaOfLand
1530 sqm
CY2023 us-gaap Description Of Lessee Leasing Arrangements Capital Leases
DescriptionOfLesseeLeasingArrangementsCapitalLeases
Office at Units 2803, 28th Floor of Admiralty Center Tower 1, No 18 Harcourt Road, Hong Kong
CY2023 intj Lease Term
LeaseTerm
From February 14, 2023 through March 31, 2025
CY2022Q4 us-gaap Operating Lease Weighted Average Discount Rate Percent
OperatingLeaseWeightedAverageDiscountRatePercent
0.03125 pure
CY2023Q4 us-gaap Operating Lease Weighted Average Discount Rate Percent
OperatingLeaseWeightedAverageDiscountRatePercent
0.0275 pure
CY2023Q4 us-gaap Revenue Remaining Performance Obligation Optional Exemption Remaining Duration
RevenueRemainingPerformanceObligationOptionalExemptionRemainingDuration
P1Y
CY2022Q4 us-gaap Operating Lease Right Of Use Asset
OperatingLeaseRightOfUseAsset
286427 hkd
CY2023Q4 us-gaap Operating Lease Right Of Use Asset
OperatingLeaseRightOfUseAsset
1181941 hkd
CY2023Q4 us-gaap Operating Lease Right Of Use Asset
OperatingLeaseRightOfUseAsset
151347 usd
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255968 hkd
CY2023Q4 us-gaap Operating Lease Liability Current
OperatingLeaseLiabilityCurrent
863508 hkd
CY2023Q4 us-gaap Operating Lease Liability Current
OperatingLeaseLiabilityCurrent
110572 usd
CY2023Q4 us-gaap Operating Lease Liability Noncurrent
OperatingLeaseLiabilityNoncurrent
293792 hkd
CY2023Q4 us-gaap Operating Lease Liability Noncurrent
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37620 usd
CY2022Q4 us-gaap Operating Lease Liability
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255968 hkd
CY2023Q4 us-gaap Operating Lease Liability
OperatingLeaseLiability
1157300 hkd
CY2023Q4 us-gaap Operating Lease Liability
OperatingLeaseLiability
148192 usd
CY2021 intj Amortization Of Rightofuse Asset
AmortizationOfRightofuseAsset
472180 hkd
CY2022 intj Amortization Of Rightofuse Asset
AmortizationOfRightofuseAsset
480138 hkd
CY2023 intj Amortization Of Rightofuse Asset
AmortizationOfRightofuseAsset
727315 hkd
CY2023 intj Amortization Of Rightofuse Asset
AmortizationOfRightofuseAsset
93131 usd
CY2021 intj Interest Of Lease Liabilities
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11710 hkd
CY2022 intj Interest Of Lease Liabilities
InterestOfLeaseLiabilities
14362 hkd
CY2023 intj Interest Of Lease Liabilities
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35832 hkd
CY2023 intj Interest Of Lease Liabilities
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4587 usd
CY2021 us-gaap Operating Lease Payments
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451500 hkd
CY2022 us-gaap Operating Lease Payments
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516001 hkd
CY2023 us-gaap Operating Lease Payments
OperatingLeasePayments
757329 hkd
CY2023 us-gaap Operating Lease Payments
OperatingLeasePayments
96975 usd
CY2021 intj Operating Lease Rightofuse Assets Obtained In Exchange For Operating Lease Liabilities
OperatingLeaseRightofuseAssetsObtainedInExchangeForOperatingLeaseLiabilities
962639 hkd
CY2023 intj Operating Lease Rightofuse Assets Obtained In Exchange For Operating Lease Liabilities
OperatingLeaseRightofuseAssetsObtainedInExchangeForOperatingLeaseLiabilities
1750851 hkd
CY2023 intj Operating Lease Rightofuse Assets Obtained In Exchange For Operating Lease Liabilities
OperatingLeaseRightofuseAssetsObtainedInExchangeForOperatingLeaseLiabilities
224195 usd
CY2023 intj Termination Of Operating Lease Rightofuse Assets And Operating Lease Liabilities
TerminationOfOperatingLeaseRightofuseAssetsAndOperatingLeaseLiabilities
128418 hkd
CY2023 intj Termination Of Operating Lease Rightofuse Assets And Operating Lease Liabilities
TerminationOfOperatingLeaseRightofuseAssetsAndOperatingLeaseLiabilities
16444 usd
CY2023Q4 us-gaap Lessee Operating Lease Liability Payments Due Next Twelve Months
LesseeOperatingLeaseLiabilityPaymentsDueNextTwelveMonths
887040 hkd
CY2023Q4 us-gaap Lessee Operating Lease Liability Payments Due Next Twelve Months
LesseeOperatingLeaseLiabilityPaymentsDueNextTwelveMonths
113584 usd
CY2023Q4 us-gaap Lessee Operating Lease Liability Payments Due Year Two
LesseeOperatingLeaseLiabilityPaymentsDueYearTwo
295680 hkd
CY2023Q4 us-gaap Lessee Operating Lease Liability Payments Due Year Two
LesseeOperatingLeaseLiabilityPaymentsDueYearTwo
37862 usd
CY2023Q4 us-gaap Lessee Operating Lease Liability Payments Due
LesseeOperatingLeaseLiabilityPaymentsDue
1182720 hkd
CY2023Q4 us-gaap Lessee Operating Lease Liability Payments Due
LesseeOperatingLeaseLiabilityPaymentsDue
151446 usd
CY2023Q4 us-gaap Lessee Operating Lease Liability Undiscounted Excess Amount
LesseeOperatingLeaseLiabilityUndiscountedExcessAmount
25420 hkd
CY2023Q4 us-gaap Lessee Operating Lease Liability Undiscounted Excess Amount
LesseeOperatingLeaseLiabilityUndiscountedExcessAmount
3254 usd
CY2023Q4 us-gaap Operating Lease Liability
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1157300 hkd
CY2023Q4 us-gaap Operating Lease Liability
OperatingLeaseLiability
148192 usd
CY2022Q4 us-gaap Operating Lease Weighted Average Remaining Lease Term1
OperatingLeaseWeightedAverageRemainingLeaseTerm1
P0Y7M6D
CY2023Q4 us-gaap Operating Lease Weighted Average Remaining Lease Term1
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P1Y3M18D
CY2022Q4 us-gaap Accrued Salaries Current
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227741 hkd
CY2023Q4 us-gaap Accrued Salaries Current
AccruedSalariesCurrent
88036 hkd
CY2023Q4 us-gaap Accrued Salaries Current
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11273 usd
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6000 hkd
CY2023Q4 us-gaap Accrued Professional Fees Current
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6000 hkd
CY2023Q4 us-gaap Accrued Professional Fees Current
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768 usd
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56904 hkd
CY2023Q4 us-gaap Other Accrued Liabilities Current
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56904 hkd
CY2023Q4 us-gaap Other Accrued Liabilities Current
OtherAccruedLiabilitiesCurrent
7287 usd
CY2022Q4 us-gaap Accrued Liabilities And Other Liabilities
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290645 hkd
CY2023Q4 us-gaap Accrued Liabilities And Other Liabilities
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150940 hkd
CY2023Q4 us-gaap Accrued Liabilities And Other Liabilities
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19328 usd
CY2022Q4 us-gaap Other Liabilities
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37937 hkd
CY2023Q4 us-gaap Other Receivables
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37937 hkd
CY2023Q4 us-gaap Long Term Debt Current
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3407758 hkd
CY2023Q4 us-gaap Other Borrowings
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2954165 hkd
CY2023Q4 us-gaap Other Borrowings
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378278 usd
CY2023Q3 us-gaap Other Borrowings
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3483000 hkd
CY2022Q4 intj Advance From Customer
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1166837 hkd
CY2023Q4 intj Advance From Customer
AdvanceFromCustomer
1519584 hkd
CY2023Q4 intj Advance From Customer
AdvanceFromCustomer
194581 usd
CY2022Q4 us-gaap Contract With Customer Liability Current
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1166837 hkd
CY2023Q4 us-gaap Contract With Customer Liability Current
ContractWithCustomerLiabilityCurrent
1519584 hkd
CY2023Q4 us-gaap Contract With Customer Liability Current
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194581 usd
CY2023 intj Schedule Of Increase Decrease In Contract Liabilities
ScheduleOfIncreaseDecreaseInContractLiabilities
<table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font: 10pt Times New Roman, Times, Serif"> <tr style="vertical-align: bottom"> <td style="padding-left: 0.125in; text-indent: -0.125in"> </td><td style="font-weight: bold; padding-bottom: 1.5pt"> </td> <td colspan="10" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid">As of November 30,</td><td style="padding-bottom: 1.5pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td style="padding-left: 0.125in; text-indent: -0.125in"> </td><td style="font-weight: bold; padding-bottom: 1.5pt"> </td> <td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid">2022</td><td style="padding-bottom: 1.5pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1.5pt"> </td> <td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid">2023</td><td style="padding-bottom: 1.5pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1.5pt"> </td> <td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid">2023</td><td style="padding-bottom: 1.5pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td style="padding-left: 0.125in; text-indent: -0.125in"> </td><td style="font-weight: bold; padding-bottom: 1.5pt"> </td> <td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid">HK$</td><td style="padding-bottom: 1.5pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1.5pt"> </td> <td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid">HK$</td><td style="padding-bottom: 1.5pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1.5pt"> </td> <td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid">US$</td><td style="padding-bottom: 1.5pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-left: 0.125in; text-indent: -0.125in; width: 64%; text-align: left">Balance at beginning of the year ended</td><td style="width: 1%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 9%; text-align: right">288,364</td><td style="width: 1%; text-align: left"> </td><td style="width: 1%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 9%; text-align: right">1,166,837</td><td style="width: 1%; text-align: left"> </td><td style="width: 1%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 9%; text-align: right">149,412</td><td style="width: 1%; text-align: left"> </td></tr> <tr style="vertical-align: bottom; "> <td style="padding-left: 0.125in; text-indent: -0.125in; text-align: left">Decrease in contract liabilities as a result of recognizing<br/> revenue during the year was included in the contract<br/> liabilities at the beginning of the year</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(288,364</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(1,166,837</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(149,412</td><td style="text-align: left">)</td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-left: 0.125in; text-indent: -0.125in; text-align: left; padding-bottom: 1.5pt">Increase in contract liabilities as a result of billings in advance of performance obligation under contracts</td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right">1,166,837</td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right">1,519,584</td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right">194,581</td><td style="padding-bottom: 1.5pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; "> <td style="padding-left: 0.125in; text-indent: -0.125in; padding-bottom: 4pt">Total</td><td style="padding-bottom: 4pt"> </td> <td style="border-bottom: Black 4pt double; text-align: left"> </td><td style="border-bottom: Black 4pt double; text-align: right">1,166,837</td><td style="padding-bottom: 4pt; text-align: left"> </td><td style="padding-bottom: 4pt"> </td> <td style="border-bottom: Black 4pt double; text-align: left"> </td><td style="border-bottom: Black 4pt double; text-align: right">1,519,584</td><td style="padding-bottom: 4pt; text-align: left"> </td><td style="padding-bottom: 4pt"> </td> <td style="border-bottom: Black 4pt double; text-align: left"> </td><td style="border-bottom: Black 4pt double; text-align: right">194,581</td><td style="padding-bottom: 4pt; text-align: left"> </td></tr> </table>
CY2022Q4 intj Contract Liabilities
ContractLiabilities
288364 hkd
CY2023Q4 intj Contract Liabilities
ContractLiabilities
1166837 hkd
CY2023Q4 intj Contract Liabilities
ContractLiabilities
149412 usd
CY2022Q4 intj Decrease In Contract Liabilities As A Result Of Recognizing Revenue
DecreaseInContractLiabilitiesAsAResultOfRecognizingRevenue
288364 hkd
CY2023Q4 intj Decrease In Contract Liabilities As A Result Of Recognizing Revenue
DecreaseInContractLiabilitiesAsAResultOfRecognizingRevenue
1166837 hkd
CY2023Q4 intj Decrease In Contract Liabilities As A Result Of Recognizing Revenue
DecreaseInContractLiabilitiesAsAResultOfRecognizingRevenue
149412 usd
CY2022Q4 intj Increase In Contract Liabilities As A Result Of Billings In Advance Of Performance Obligation Under Contracts
IncreaseInContractLiabilitiesAsAResultOfBillingsInAdvanceOfPerformanceObligationUnderContracts
1166837 hkd
CY2023Q4 intj Increase In Contract Liabilities As A Result Of Billings In Advance Of Performance Obligation Under Contracts
IncreaseInContractLiabilitiesAsAResultOfBillingsInAdvanceOfPerformanceObligationUnderContracts
1519584 hkd
CY2023Q4 intj Increase In Contract Liabilities As A Result Of Billings In Advance Of Performance Obligation Under Contracts
IncreaseInContractLiabilitiesAsAResultOfBillingsInAdvanceOfPerformanceObligationUnderContracts
194581 usd
CY2022Q4 us-gaap Contract With Customer Liability Current
ContractWithCustomerLiabilityCurrent
1166837 hkd
CY2023Q4 us-gaap Contract With Customer Liability Current
ContractWithCustomerLiabilityCurrent
1519584 hkd
CY2023Q4 us-gaap Contract With Customer Liability Current
ContractWithCustomerLiabilityCurrent
194581 usd
CY2022Q4 us-gaap Short Term Borrowings
ShortTermBorrowings
454584 hkd
CY2023Q4 us-gaap Short Term Borrowings
ShortTermBorrowings
460502 hkd
CY2023Q4 us-gaap Short Term Borrowings
ShortTermBorrowings
58967 usd
CY2022Q4 us-gaap Long Term Debt Current
LongTermDebtCurrent
2953174 hkd
CY2023Q4 us-gaap Long Term Debt Current
LongTermDebtCurrent
2493663 hkd
CY2023Q3 srt Interest Bearing Liabilities Average Rate Paid
InterestBearingLiabilitiesAverageRatePaid
0.0275 pure
CY2023 us-gaap Debt Instrument Repaid Principal
DebtInstrumentRepaidPrincipal
528835 hkd
CY2023 us-gaap Debt Instrument Repaid Principal
DebtInstrumentRepaidPrincipal
67717 usd
CY2023 us-gaap Interest Income Loans To Other Federal Home Loan Banks
InterestIncomeLoansToOtherFederalHomeLoanBanks
108259 hkd
CY2023 us-gaap Interest Income Loans To Other Federal Home Loan Banks
InterestIncomeLoansToOtherFederalHomeLoanBanks
13863 usd
CY2022 us-gaap Interest Income Loans To Other Federal Home Loan Banks
InterestIncomeLoansToOtherFederalHomeLoanBanks
97167 hkd
CY2021 us-gaap Interest Income Loans To Other Federal Home Loan Banks
InterestIncomeLoansToOtherFederalHomeLoanBanks
8158 usd
CY2023 us-gaap Effective Income Tax Rate Reconciliation At Federal Statutory Income Tax Rate
EffectiveIncomeTaxRateReconciliationAtFederalStatutoryIncomeTaxRate
0.165 pure
CY2023 intj Effective Income Tax Rate Effect Of Preferential Tax Rate Percent
EffectiveIncomeTaxRateEffectOfPreferentialTaxRatePercent
-0.036 pure
CY2023 us-gaap Effective Income Tax Rate Reconciliation Nondeductible Expense
EffectiveIncomeTaxRateReconciliationNondeductibleExpense
0.006 pure
CY2023 us-gaap Effective Income Tax Rate Reconciliation Foreign Income Tax Rate Differential
EffectiveIncomeTaxRateReconciliationForeignIncomeTaxRateDifferential
-0.02 pure
CY2023 us-gaap Effective Income Tax Rate Continuing Operations
EffectiveIncomeTaxRateContinuingOperations
0.115 pure
CY2023 intj Deferred Tax Assets Addition
DeferredTaxAssetsAddition
355566 hkd
CY2023 intj Deferred Tax Assets Addition
DeferredTaxAssetsAddition
45530 usd
CY2023Q4 us-gaap Deferred Income Tax Assets Net
DeferredIncomeTaxAssetsNet
355566 hkd
CY2023Q4 us-gaap Deferred Income Tax Assets Net
DeferredIncomeTaxAssetsNet
45530 usd
CY2023 us-gaap Taxes Other
TaxesOther
3718174 hkd
CY2023 us-gaap Taxes Other
TaxesOther
476109 usd
CY2022 us-gaap Taxes Other
TaxesOther
2838099 hkd
CY2023Q4 us-gaap Common Stock Shares Issued
CommonStockSharesIssued
11250000 shares
CY2023Q4 us-gaap Common Stock Par Or Stated Value Per Share
CommonStockParOrStatedValuePerShare
0.00001
CY2022Q1 us-gaap Dividends Common Stock Cash
DividendsCommonStockCash
15000000 hkd
CY2021Q4 intj Dividend Payable Offset Against Amount Due From Director And Related Parties
DividendPayableOffsetAgainstAmountDueFromDirectorAndRelatedParties
12699814 hkd
CY2022Q1 us-gaap Payments Of Dividends Common Stock
PaymentsOfDividendsCommonStock
2300186 hkd
CY2023Q4 us-gaap Common Stock Dividends Per Share Cash Paid
CommonStockDividendsPerShareCashPaid
1.33
CY2021 us-gaap Income Tax Expense Benefit Continuing Operations Government Grants
IncomeTaxExpenseBenefitContinuingOperationsGovernmentGrants
59377 hkd
CY2022 us-gaap Income Tax Expense Benefit Continuing Operations Government Grants
IncomeTaxExpenseBenefitContinuingOperationsGovernmentGrants
215000 hkd
CY2021 us-gaap Interest Income Deposits With Financial Institutions
InterestIncomeDepositsWithFinancialInstitutions
51 hkd
CY2022 us-gaap Interest Income Deposits With Financial Institutions
InterestIncomeDepositsWithFinancialInstitutions
2446 hkd
CY2023 us-gaap Interest Income Deposits With Financial Institutions
InterestIncomeDepositsWithFinancialInstitutions
474720 hkd
CY2023 us-gaap Interest Income Deposits With Financial Institutions
InterestIncomeDepositsWithFinancialInstitutions
60788 usd
CY2021 intj Sundry Income
SundryIncome
-60901 hkd
CY2022 intj Sundry Income
SundryIncome
-62795 hkd
CY2023 intj Sundry Income
SundryIncome
-99407 hkd
CY2023 intj Sundry Income
SundryIncome
-12729 usd
CY2021 us-gaap Other Nonoperating Income
OtherNonoperatingIncome
120329 hkd
CY2022 us-gaap Other Nonoperating Income
OtherNonoperatingIncome
280241 hkd
CY2023 us-gaap Other Nonoperating Income
OtherNonoperatingIncome
574127 hkd
CY2023 us-gaap Other Nonoperating Income
OtherNonoperatingIncome
73517 usd
CY2023Q4 us-gaap Common Unit Authorized
CommonUnitAuthorized
50000 shares
CY2023Q4 us-gaap Shares Issued Price Per Share
SharesIssuedPricePerShare
1
CY2021Q4 us-gaap Common Stock Shares Authorized
CommonStockSharesAuthorized
500000000 shares
CY2021Q4 us-gaap Common Stock Par Or Stated Value Per Share
CommonStockParOrStatedValuePerShare
0.00001
CY2021Q4 us-gaap Common Stock Shares Issued
CommonStockSharesIssued
11250000 shares
CY2021Q4 us-gaap Common Stock Par Or Stated Value Per Share
CommonStockParOrStatedValuePerShare
0.00001
CY2020Q4 us-gaap Stock Repurchased During Period Shares
StockRepurchasedDuringPeriodShares
50000 shares
CY2020Q4 us-gaap Net Asset Value Per Share
NetAssetValuePerShare
1
CY2020Q4 us-gaap Common Unit Authorized
CommonUnitAuthorized
50000 shares
CY2020Q4 us-gaap Shares Issued Price Per Share
SharesIssuedPricePerShare
1
CY2023Q4 us-gaap Stockholders Equity Note Stock Split
StockholdersEquityNoteStockSplit
10,000-for-1
CY2023Q4 us-gaap Weighted Average Number Of Shares Common Stock Subject To Repurchase Or Cancellation
WeightedAverageNumberOfSharesCommonStockSubjectToRepurchaseOrCancellation
50000 shares
CY2023Q4 us-gaap Net Asset Value Per Share
NetAssetValuePerShare
1
CY2023 us-gaap Subsequent Event Description
SubsequentEventDescription
On March 20, 2024, the Company consummated the initial public offering of 1,875,000 ordinary shares at a price of US$4 per share, generating net proceeds of approximately US$6,823,875 after deducting underwriting discounts and commissions and offering expenses.
CY2022Q4 us-gaap Long Term Investments
LongTermInvestments
hkd
CY2022Q4 us-gaap Deferred Income Tax Assets Net
DeferredIncomeTaxAssetsNet
hkd
CY2022Q4 us-gaap Operating Lease Liability Noncurrent
OperatingLeaseLiabilityNoncurrent
hkd
CY2022Q4 us-gaap Commitments And Contingencies
CommitmentsAndContingencies
hkd
CY2023Q4 us-gaap Commitments And Contingencies
CommitmentsAndContingencies
hkd
CY2023Q4 us-gaap Commitments And Contingencies
CommitmentsAndContingencies
usd
CY2021 us-gaap Weighted Average Number Of Diluted Shares Outstanding
WeightedAverageNumberOfDilutedSharesOutstanding
11250000 shares
CY2022 us-gaap Weighted Average Number Of Diluted Shares Outstanding
WeightedAverageNumberOfDilutedSharesOutstanding
11250000 shares
CY2023 us-gaap Weighted Average Number Of Diluted Shares Outstanding
WeightedAverageNumberOfDilutedSharesOutstanding
11250000 shares
CY2023 us-gaap Weighted Average Number Of Diluted Shares Outstanding
WeightedAverageNumberOfDilutedSharesOutstanding
11250000 shares
CY2023 us-gaap Earnings Per Share Diluted
EarningsPerShareDiluted
0.05
CY2022 us-gaap Earnings Per Share Diluted
EarningsPerShareDiluted
0.31
CY2023 us-gaap Earnings Per Share Diluted
EarningsPerShareDiluted
0.36
CY2021 us-gaap Earnings Per Share Diluted
EarningsPerShareDiluted
1.04
CY2021 us-gaap Payments To Acquire Property Plant And Equipment
PaymentsToAcquirePropertyPlantAndEquipment
hkd
CY2022 intj Payments For Due To Related Parties
PaymentsForDueToRelatedParties
hkd
CY2023 intj Payments For Due To Related Parties
PaymentsForDueToRelatedParties
hkd
CY2023 intj Payments For Due To Related Parties
PaymentsForDueToRelatedParties
usd
CY2021 us-gaap Payments Of Dividends
PaymentsOfDividends
hkd
CY2023 us-gaap Payments Of Dividends
PaymentsOfDividends
hkd
CY2023 us-gaap Payments Of Dividends
PaymentsOfDividends
usd
CY2021 us-gaap Payments Of Financing Costs
PaymentsOfFinancingCosts
hkd
CY2023 us-gaap Payments Of Financing Costs
PaymentsOfFinancingCosts
hkd
CY2023 us-gaap Payments Of Financing Costs
PaymentsOfFinancingCosts
usd
CY2021 intj Repayments Of Due To A Directorin Dollars
RepaymentsOfDueToADirectorinDollars
hkd
CY2022 intj Repayments Of Due To A Directorin Dollars
RepaymentsOfDueToADirectorinDollars
hkd
CY2021 us-gaap Proceeds From Repayments Of Related Party Debt
ProceedsFromRepaymentsOfRelatedPartyDebt
hkd
CY2022 us-gaap Proceeds From Repayments Of Related Party Debt
ProceedsFromRepaymentsOfRelatedPartyDebt
hkd
CY2021 us-gaap Repayments Of Bank Debt
RepaymentsOfBankDebt
hkd
CY2022 us-gaap Proceeds From Bank Debt
ProceedsFromBankDebt
hkd
CY2023 us-gaap Proceeds From Bank Debt
ProceedsFromBankDebt
hkd
CY2023 us-gaap Proceeds From Bank Debt
ProceedsFromBankDebt
usd
CY2021 intj Termination Of Operating Lease Rightofuse Assets And Operating Lease Liabilities
TerminationOfOperatingLeaseRightofuseAssetsAndOperatingLeaseLiabilities
hkd
CY2022 intj Termination Of Operating Lease Rightofuse Assets And Operating Lease Liabilities
TerminationOfOperatingLeaseRightofuseAssetsAndOperatingLeaseLiabilities
hkd
CY2022 us-gaap Right Of Use Asset Obtained In Exchange For Operating Lease Liability
RightOfUseAssetObtainedInExchangeForOperatingLeaseLiability
hkd
CY2021 intj Dividend Payable Offset Against Amount Due From Director And Related Parties
DividendPayableOffsetAgainstAmountDueFromDirectorAndRelatedParties
hkd
CY2023 intj Dividend Payable Offset Against Amount Due From Director And Related Parties
DividendPayableOffsetAgainstAmountDueFromDirectorAndRelatedParties
hkd
CY2023 intj Dividend Payable Offset Against Amount Due From Director And Related Parties
DividendPayableOffsetAgainstAmountDueFromDirectorAndRelatedParties
usd
CY2022Q4 us-gaap Allowance For Doubtful Accounts Receivable Current
AllowanceForDoubtfulAccountsReceivableCurrent
hkd
CY2021Q4 us-gaap Allowance For Doubtful Accounts Receivable
AllowanceForDoubtfulAccountsReceivable
hkd
CY2022Q4 us-gaap Allowance For Doubtful Accounts Receivable
AllowanceForDoubtfulAccountsReceivable
hkd
CY2022Q4 us-gaap Allowance For Doubtful Accounts Receivable
AllowanceForDoubtfulAccountsReceivable
usd
CY2022 us-gaap Allowance For Doubtful Accounts Receivable Period Increase Decrease
AllowanceForDoubtfulAccountsReceivablePeriodIncreaseDecrease
hkd
CY2022Q4 us-gaap Allowance For Doubtful Accounts Receivable
AllowanceForDoubtfulAccountsReceivable
hkd
CY2023Q4 us-gaap Other Prepaid Expense Current
OtherPrepaidExpenseCurrent
hkd
CY2023Q4 us-gaap Other Prepaid Expense Current
OtherPrepaidExpenseCurrent
usd
CY2022Q4 intj Long Term Rental Deposit
LongTermRentalDeposit
hkd
CY2022Q4 us-gaap Long Term Investments
LongTermInvestments
hkd
CY2022Q4 us-gaap Operating Lease Liability Noncurrent
OperatingLeaseLiabilityNoncurrent
hkd
CY2022 intj Operating Lease Rightofuse Assets Obtained In Exchange For Operating Lease Liabilities
OperatingLeaseRightofuseAssetsObtainedInExchangeForOperatingLeaseLiabilities
hkd
CY2021 intj Termination Of Operating Lease Rightofuse Assets And Operating Lease Liabilities
TerminationOfOperatingLeaseRightofuseAssetsAndOperatingLeaseLiabilities
hkd
CY2022 intj Termination Of Operating Lease Rightofuse Assets And Operating Lease Liabilities
TerminationOfOperatingLeaseRightofuseAssetsAndOperatingLeaseLiabilities
hkd
CY2023Q4 us-gaap Other Liabilities
OtherLiabilities
hkd
CY2023Q4 us-gaap Other Liabilities
OtherLiabilities
usd
CY2022Q4 us-gaap Other Receivables
OtherReceivables
hkd
CY2021Q4 us-gaap Deferred Income Tax Assets Net
DeferredIncomeTaxAssetsNet
hkd
CY2022Q4 us-gaap Deferred Income Tax Assets Net
DeferredIncomeTaxAssetsNet
hkd
CY2022Q4 us-gaap Deferred Income Tax Assets Net
DeferredIncomeTaxAssetsNet
usd
CY2022 intj Deferred Tax Assets Addition
DeferredTaxAssetsAddition
hkd
CY2022Q4 us-gaap Deferred Income Tax Assets Net
DeferredIncomeTaxAssetsNet
hkd
CY2023 us-gaap Income Tax Expense Benefit Continuing Operations Government Grants
IncomeTaxExpenseBenefitContinuingOperationsGovernmentGrants
hkd
CY2023 us-gaap Income Tax Expense Benefit Continuing Operations Government Grants
IncomeTaxExpenseBenefitContinuingOperationsGovernmentGrants
usd
CY2023 dei Amendment Flag
AmendmentFlag
false
CY2023 dei Document Fiscal Period Focus
DocumentFiscalPeriodFocus
FY
CY2023 dei Entity Address Postal Zip Code
EntityAddressPostalZipCode
00000
CY2023 dei Entity Central Index Key
EntityCentralIndexKey
0001916416

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