v3.25.2
CONSOLIDATED STATEMENTS OF CASH FLOWS
 12 Months Ended
Mar. 31, 2025
USD ($)
Mar. 31, 2025
HKD ($)
Mar. 31, 2024
HKD ($)
Mar. 31, 2023
HKD ($)
OPERATING ACTIVITIES        
Profit before taxation $ 1,704 $ 13,289 $ 11,296 $ 5,206
Adjustments for:        
Impairment loss on trade receivables, net of reversal 42 330 863 19,822
Reversal of impairment loss on trade receivables (160)
Impairment loss on other receivables 800
Interest income from cash and margin clients (1,288)
Interest income from banks (1) (1)
Interest expenses on lease liabilities 2 18 68 115
Interest expenses on dividend payables 348 348
Interest expense on trade payable with a third party 1 7
Imputed interest on amount due to a director 22 170 158 134
Imputed interest on amount due to related parties, net 11 88 65 66
Depreciation of property, plant and equipment 98 764 833 883
Depreciation of right-of-use assets 94 730 973 973
Operating cash flows before movements in working capital 1,974 15,395 14,603 26,899
Increase in inventories (2,065) (16,102) (810) (5,109)
Increase / (Decrease) in trade receivables 1,277 9,957 (16,430) (14,127)
Decrease in prepayments, deposits and other receivables 6 44 10 4,218
Decrease in trade and other payables (562) (4,381) (1,952) (10,187)
Decrease in bank balances - clients accounts 736 5,737 1,903 6,829
Net cash generated from / (used in) operating activities 1,366 10,650 (2,676) 8,523
Interest received 1 1
Income tax paid (17) (133) (1,201) (5,606)
Net cash generated from / (used in) operating activities 1,349 10,518 (3,876) 2,917
FINANCING ACTIVITIES        
Payment of deferred offering costs (211) (1,643)
Repayment of dividend payables (826) (6,444)
Advances from a director 31 239 885 4,410
Repayment of advances to director (388) (3,509)
Repayment of lease liabilities (110) (861) (1,052) (1,052)
Repayment of loan from a former related company (200)
Interest paid (1) (7)
Net cash used in financing activities (1,117) (8,716) (755) (151)
NET INCREASE / (DECREASE) IN CASH AND CASH EQUIVALENTS 232 1,802 (4,631) 2,766
CASH AND CASH EQUIVALENTS AT THE BEGINNING OF THE YEAR 548 4,282 8,913 6,147
CASH AND CASH EQUIVALENTS AT THE END OF THE YEAR $ 780 $ 6,084 $ 4,282 $ 8,913