RELATED PARTY TRANSACTIONS AND BALANCES (Tables)

12 Months Ended

Mar. 31, 2026

Notes and other explanatory information [abstract]

Schedule of relationships

Schedule of relationships
Name		Relationship with the Group

Bluemount Group Limited		Shareholder of the Company
Echo International		Shareholder of the Company
Yuk Cuisine Limited		Common director (Ms. Chan Wan Shan Sandra) and a wholly-owned subsidiary of Echo International
Yuk Cuisine (Hong Kong) Limited		Common director (Ms. Chan Wan Shan Sandra) and a wholly-owned subsidiary of Echo International
Echo Asia (Hong Kong) Limited		Common director (Ms. Chan Wan Shan Sandra) and a wholly-owned subsidiary of Echo International
Bluemount Financial Holdings Limited		Common directors (Ms. Chan Wan Shan Sandra and Mr. Pan)
Bluemount Investment Fund SPC (“Bluemount Fund”)		Common director (Ms. Chan Wan Shan Sandra)
Ms. Chan Wan Shan Sandra		Director of the Company
Mr. Pan		Director of the Company
Global New Normal Anti-Inflation Limited Partnership Fund SPC		Investment manager of the fund until March 1, 2024

Schedule of amount due to director

Schedule of amount due to director
		As of March 31,
		2025 HK$’000				2026 HK$’000

Amount due to a director
Chan Wan Shan Sandra			3,407				3,204

Schedule of transactions with related parties


				For the years ended March 31,
Name of related parties		Transaction nature			2024 HK$’000				2025 HK$’000				2026 HK$’000

Echo International		Interest expense on dividend payables			348				-				-
Bluemount Fund¹ - Cyber Investment Fund SP		Asset management fee			7				12				26
Bluemount Fund¹ - Bluemount Investment Fund SP		Asset management fee			429				245				128
Bluemount Fund¹ - Global Strategy Fund SP		Asset management fee			-				3,979				9,124
Global New Normal Anti-Inflation Limited Partnership Fund SPC²		Asset management fee			330				-				-
Echo Asia (Hong Kong) Limited		Purchases of timepieces			-				4,507				-
Echo Asia (Hong Kong) Limited		Cost of revenue			-				-				4,507

¹ BAML was appointed by Bluemount Fund as the investment manager to manage 4 Segregated Portfolios of the Fund. Included but not limited to making investment decisions, implementing investment strategies, and ensuring compliance with applicable regulations and guidelines.

² BAML was appointed by this fund as the investment manager of Global New Normal Anti-Inflation Limited Partnership Fund SPC to manage the Segregated Portfolio of this fund. Included but not limited to making investment decisions, implementing investment strategies, and ensuring compliance with applicable regulations and guidelines.

Schedule of balances with related parties


				As of March 31,
Name of related parties		Balance nature		2025 HK$’000				2026 HK$’000

Bluemount Investment Fund SP		Trade receivables			109				122
Cyber Investment Fund SP		Trade receivables			12				54
Global Strategy Fund SP		Trade receivables			3,979				8,045
Bluemount Group Limited		Other receivables			26				-
Bluemount Investment Fund SPC		Other receivables			133				242
Bluemount Financial Holdings Limited		Other receivables			1				-
Echo Asia (Hong Kong) Limited		Other receivables			-				335
Yuk Cuisine (Hong Kong) Limited		Other receivables			-				1,367
Yuk Cuisine Limited		Other payables			1,506				*^(Note)
Yuk Cuisine (Hong Kong) Limited		Other payables			250				-

Schedule of interests in subsidiaries


Name of subsidiary		Place of Incorporation / operations		Issued and fully paid share capital		Proportion of voting power held by the Company				Principal activities
						2025		2026
Directly:
Bluemount Financial Group Limited		Hong Kong		Ordinary HK$23,010,300		100%		100%		Investment holding
Indirectly:
Bluemount Securities Limited		Hong Kong		Ordinary HK$18,000,000		100%		100%		Financial and brokerage services
Bluemount Asset Management Limited		Hong Kong		Ordinary HK$5,000,000		100%		100%		Wealth and asset management services
Bluemount Capital Limited (Note)		Hong Kong		Ordinary HK$10,000		100%		-		Advisory services
Bluemount Commodities Limited		Hong Kong		Ordinary HK$100		100%		100%		Trading of timepieces and advisory services