v3.26.1
CONSOLIDATED STATEMENTS OF PROFIT OR LOSS AND OTHER COMPREHENSIVE INCOME
12 Months Ended
Mar. 31, 2026
USD ($)
$ / shares
shares
Mar. 31, 2026
HKD ($)
$ / shares
shares
Mar. 31, 2025
HKD ($)
$ / shares
shares
Mar. 31, 2024
HKD ($)
$ / shares
shares
IfrsStatementLineItems [Line Items]        
Revenue $ 7,956 $ 62,059 $ 53,757 $ 32,848
Cost of revenue (5,893) (45,962) (33,834) (15,078)
Gross profit 2,063 16,097 19,923 17,770
Other income 26 1
Other gains and losses 1,247 9,721
Impairment loss on trade and other receivables, net of reversal (1,319) (10,285) (330) (863)
Administrative expenses (378) (2,959) (6,047) (4,973)
Finance costs (27) (207) (283) (639)
Profit before tax 1,586 12,367 13,289 11,296
Taxation (283) (2,208) (3,203) (2,085)
Profit and total comprehensive income for the year $ 1,303 $ 10,159 $ 10,086 $ 9,211
Class A Ordinary [Member]        
IfrsStatementLineItems [Line Items]        
Basic net loss per share | (per share) $ 0.05 $ 0.40 $ 0.42 $ 0.38
Diluted net loss per share | (per share) $ 0.05 $ 0.40 $ 0.42 $ 0.38
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 $ 0.40 $ 0.42 $ 0.38
Diluted net loss per share | (per share) $ 0.05 $ 0.40 $ 0.42 $ 0.38
Weighted average number of shares outstanding, basic 13,588,492 13,588,492 12,499,999 12,499,999
Weighted average number of shares outstanding, Diluted 13,588,492 13,588,492 12,499,999 12,499,999