¹ For the years ended March 31, 2024, 2025 and 2026, included in the costs of security related service and asset management are mainly the direct labor costs with aggregate carrying amount of HK$2,477,000, HK$1,791,000 and HK$1,432,000, director salary of HK$20,000, HK$nil and HK$nil as well as security handling cost of HK$88,000, HK$156,000 and HK$77,000, respectively.