| SCHEDULE OF FOREIGN CURRENCY TRANSLATIONS |
The
following table outlines the currency exchange rates that were used in preparing the unaudited condensed consolidated financial statements:
SCHEDULE
OF FOREIGN CURRENCY TRANSLATIONS
|
|
For
the
nine-month
ended
December
31, 2025
|
|
For
the
nine-month
ended
December
31, 2024 |
Average
rate |
|
US$1=HK$7.80 |
|
US$1=HK$7.80 |
|
|
December
31, 2025 |
|
March
31, 2025 |
Spot
rate |
|
US$1=HK$7.78 |
|
US$1=HK$7.78 |
|
The
following table outlines the currency exchange rates that were used in preparing the consolidated financial statements:
SCHEDULE OF FOREIGN CURRENCY TRANSLATIONS
| |
| |
| March 31, 2025 | |
| |
| March 31, 2024 | | |
| March 31, 2023 | |
| Year-end spot rate |
| |
| US$1=HK$7.78 | |
| |
| US$1=HK$7.82 | | |
| US$1=HK$7.85 | |
| Average rate |
| |
| US$1=HK$7.79 | |
| |
| US$1=HK$7.82 | | |
| US$1=HK$7.84 | |
|
| SCHEDULE OF PROPERTY, PLANT AND EQUIPMENT ESTIMATED USEFUL LIVES |
SCHEDULE
OF PROPERTY, PLANT AND EQUIPMENT ESTIMATED USEFUL LIVES
|
|
Useful
Life |
Equipment |
|
5-10
years |
Hardware |
|
5-10
years |
|
SCHEDULE
OF PROPERTY, PLANT AND EQUIPMENT ESTIMATED USEFUL LIVES
|
|
Useful
Life |
Equipment |
|
5-10
years |
Hardware |
|
5-10
years |
|
| SCHEDULE OF KEY REVENUE STREAMS |
The
Company’s key revenues streams are as below:
SCHEDULE
OF KEY REVENUE STREAMS
| | |
2025 | | |
2024 | |
| | |
For the Nine months ended December 31, | |
| | |
2025 | | |
2024 | |
| Project Income | |
| | | |
| | |
| Design and fit-out | |
| 546,571 | | |
| 84,193 | |
| Others | |
| 106,794 | | |
| 119,691 | |
| Total | |
$ | 653,365 | | |
$ | 203,884 | |
| Revenue project income | |
$ | 653,365 | | |
$ | 203,884 | |
|
The
Company’s key revenues streams are as below:
SCHEDULE
OF KEY REVENUE STREAMS
| | |
| | | |
| | | |
| | |
| | |
For
the years ended March 31, | |
| | |
2025 | | |
2024 | | |
2023 | |
| Project Income | |
| | | |
| | | |
| | |
| Design and fit-out | |
| 80,464 | | |
| 427,182 | | |
| 953,553 | |
| Application | |
| 39,883 | | |
| 44,873 | | |
| 49,191 | |
| Project Management | |
| 64,684 | | |
| 58,551 | | |
| 39,854 | |
| Design-only | |
| 16,976 | | |
| - | | |
| 56,627 | |
| Total | |
$ | 202,007 | | |
$ | 530,606 | | |
$ | 1,099,225 | |
| Revenue Project Income | |
$ | 202,007 | | |
$ | 530,606 | | |
$ | 1,099,225 | |
|