v3.26.1
INVENTORIES
12 Months Ended
Mar. 31, 2026
Notes and other explanatory information [abstract]  
INVENTORIES

 

15. INVENTORIES

 

               
    As of March 31,  
    2025
HK$’000
    2026
HK$’000
 
                 
Merchandise inventories - timepieces     34,705       23,020  

 

There were no inventory impairment losses for the years ended March 31, 2024, 2025 and 2026, respectively.

 

HK$12,493,000, HK$31,887,000 and HK$44,453,000 of inventories was recognised as cost of revenue in consolidated statements of profit or loss and other comprehensive income for the years ended March 31, 2024, 2025 and 2026, respectively.