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 |
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- Definition The amount of profit (loss) attributable to ordinary equity holders of the parent entity (the numerator) divided by the weighted average number of ordinary shares outstanding during the period (the denominator). Reference 1: http://www.xbrl.org/2003/role/disclosureRef
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- References Reference 1: http://www.xbrl.org/2003/role/disclosureRef
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- Definition The amount of profit (loss) attributable to ordinary equity holders of the parent entity (the numerator), divided by the weighted average number of ordinary shares outstanding during the period (the denominator), both adjusted for the effects of all dilutive potential ordinary shares. [Refer: Ordinary shares [member]; Weighted average [member]] Reference 1: http://www.xbrl.org/2003/role/disclosureRef
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- References Reference 1: http://www.xbrl.org/2003/role/disclosureRef
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- Definition The total of income less expenses from continuing and discontinued operations, excluding the components of other comprehensive income. [Refer: Other comprehensive income] Reference 1: http://www.xbrl.org/2003/role/disclosureRef
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