CONSOLIDATED STATEMENTS OF PROFIT OR LOSS AND OTHER COMPREHENSIVE INCOME |
12 Months Ended | |||
|---|---|---|---|---|
|
Mar. 31, 2025
USD ($)
$ / shares
shares
|
Mar. 31, 2025
HKD ($)
$ / shares
shares
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Mar. 31, 2024
HKD ($)
$ / shares
shares
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Mar. 31, 2023
HKD ($)
$ / shares
shares
|
|
| IfrsStatementLineItems [Line Items] | ||||
| Revenue | $ 6,892 | $ 53,757 | $ 32,848 | $ 38,324 |
| Cost of revenue | (4,338) | (33,834) | (15,078) | (9,735) |
| Gross profit | 2,554 | 19,923 | 17,770 | 28,589 |
| Other income | 3 | 26 | 1 | 1,545 |
| Impairment loss on trade and other receivables, net of reversal | (42) | (330) | (863) | (20,622) |
| Administrative expenses | (775) | (6,047) | (4,973) | (3,643) |
| Finance costs | (36) | (283) | (639) | (663) |
| Profit before tax | 1,704 | 13,289 | 11,296 | 5,206 |
| Taxation | (411) | (3,203) | (2,085) | (4,332) |
| Profit and comprehensive income for the year | $ 1,293 | $ 10,086 | $ 9,211 | $ 874 |
| Class A Ordinary [Member] | ||||
| IfrsStatementLineItems [Line Items] | ||||
| Basic net loss per share | (per share) | $ 0.05 | $ 0.42 | $ 0.38 | $ 0.04 |
| Diluted net loss per share | (per share) | $ 0.05 | $ 0.42 | $ 0.38 | $ 0.04 |
| Weighted average number of shares outstanding, basic | 11,505,148 | 11,505,148 | 11,505,148 | 11,505,148 |
| Weighted average number of shares outstanding, Diluted | 11,505,148 | 11,505,148 | 11,505,148 | 11,505,148 |
| Class B Ordinary [Member] | ||||
| IfrsStatementLineItems [Line Items] | ||||
| Basic net loss per share | (per share) | $ 0.05 | $ 0.42 | $ 0.38 | $ 0.04 |
| Diluted net loss per share | (per share) | $ 0.05 | $ 0.42 | $ 0.38 | $ 0.04 |
| Weighted average number of shares outstanding, basic | 12,499,999 | 12,499,999 | 12,499,999 | 12,499,999 |
| Weighted average number of shares outstanding, Diluted | 12,499,999 | 12,499,999 | 12,499,999 | 12,499,999 |
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- Definition The amount of profit (loss) attributable to ordinary equity holders of the parent entity (the numerator) divided by the weighted average number of ordinary shares outstanding during the period (the denominator). Reference 1: http://www.xbrl.org/2003/role/disclosureRef
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- Definition The amount of all expenses directly or indirectly attributed to the goods or services sold. Attributed expenses include, but are not limited to, costs previously included in the measurement of inventory that has now been sold, such as depreciation and maintenance of factory buildings and equipment used in the production process, unallocated production overheads, and abnormal amounts of production costs of inventories. Reference 1: http://www.xbrl.org/2003/role/disclosureRef
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- Definition The amount of profit (loss) attributable to ordinary equity holders of the parent entity (the numerator), divided by the weighted average number of ordinary shares outstanding during the period (the denominator), both adjusted for the effects of all dilutive potential ordinary shares. [Refer: Ordinary shares [member]; Weighted average [member]] Reference 1: http://www.xbrl.org/2003/role/disclosureRef
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- Definition The amount of costs associated with financing activities of the entity. Reference 1: http://www.xbrl.org/2003/role/disclosureRef
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- Definition The amount of expense relating to general and administrative activities of the entity. Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef
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- Definition The amount of revenue less cost of sales. [Refer: Cost of sales; Revenue] Reference 1: http://www.xbrl.org/2003/role/exampleRef
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- Definition The aggregate amount included in the determination of profit (loss) for the period in respect of current tax and deferred tax. [Refer: Current tax expense (income); Deferred tax expense (income)] Reference 1: http://www.xbrl.org/2003/role/disclosureRef
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- Definition The amount of operating income that the entity does not separately disclose in the same statement or note. Reference 1: http://www.xbrl.org/2003/role/disclosureRef
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- Definition The total of income less expenses from continuing and discontinued operations, excluding the components of other comprehensive income. [Refer: Other comprehensive income] Reference 1: http://www.xbrl.org/2003/role/disclosureRef
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- Definition The profit (loss) before tax expense or income. [Refer: Profit (loss)] Reference 1: http://www.xbrl.org/2003/role/exampleRef
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- Definition The income arising in the course of an entity's ordinary activities. Income is increases in assets, or decreases in liabilities, that result in increases in equity, other than those relating to contributions from holders of equity claims. Reference 1: http://www.xbrl.org/2003/role/disclosureRef
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