v3.25.1
Merchandise Inventories, Net
12 Months Ended
Mar. 31, 2024
Merchandise Inventories, Net [Abstract]  
MERCHANDISE INVENTORIES, NET

Note 5 — MERCHANDISE INVENTORIES, NET

 

Merchandise inventories, net, consisted of the following:

 

   As of March 31, 
   2023   2024   2024 
   HKD   HKD   US$ 
Hair styling series   
    911,875    116,520 
Trimmer series   
    23,398    2,990 
Nail care series   
    258,628    33,048 
Other personal care appliances   
    661,785    84,563 
Less: inventory allowances   
    
    
 
Merchandise inventories, net   
    1,855,686    237,121 

 

There was no inventory impairment for the years ended March 31, 2023 and 2024, respectively.