During the year ended March 31, 2026, the Group had entered into a sales and purchase agreement with an independent third party to dispose of its entire equity interests in Bluemount Capital Limited at a consideration of HK$1. The disposal was completed on September 9, 2025, on which date control of Bluemount Capital Limited passed to the acquirer. The net liabilities of Bluemount Capital Limited at the date of disposal were as follows: