v3.26.1
CONSOLIDATED STATEMENTS OF CASH FLOWS
 12 Months Ended
Mar. 31, 2026
USD ($)
Mar. 31, 2026
HKD ($)
Mar. 31, 2025
HKD ($)
Mar. 31, 2024
HKD ($)
OPERATING ACTIVITIES        
Profit before tax $ 1,586 $ 12,367 $ 13,289 $ 11,296
Adjustments for:        
Impairment loss on trade receivables, net of reversal 1,319 10,285 330 863
Gain on disposal of a subsidiary (1,260) (9,829)
Interest income from banks (1) (1) (1)
Interest expenses on lease liabilities 18 68
Interest expenses on dividend payables 348
Interest expense on trade payable with a third party 7
Imputed interest on amount due to a director 21 160 170 158
Imputed interest on amount due to related parties, net 6 47 88 65
Depreciation of property, plant and equipment 764 833
Depreciation of right-of-use assets 730 973
Operating cash flows before movements in working capital 1,672 13,029 15,395 14,603
Increase / (decrease) in inventories 1,497 11,685 (16,102) (810)
Increase / (decrease) in trade receivables (7,716) (60,181) 9,957 (16,430)
(Decrease) / increase in prepayments, deposits and other receivables (325) (2,533) 44 10
Decrease in bank balances - client accounts 6,864 53,538 5,737 1,903
Decrease in trade and other payables (6,796) (53,005) (4,381) (1,952)
Net cash (used in) / generated from operating activities (4,804) (37,467) 10,650 (2,676)
Interest received 1 1 1
Income tax paid (1) (13) (133) (1,201)
Net cash (used in) / generated from operating activities (4,805) (37,479) 10,518 (3,876)
FINANCING ACTIVITIES        
Proceeds from issuance of shares 5,025 39,195
Payment of deferred offering costs (1,643)
Repayment of dividend payables (6,444)
Advances from a director 239 885
Repayment of advances to a director (56) (440) (388)
Repayment of lease liabilities (861) (1,052)
Repayment of loan from a former related company (200)
Interest paid (7)
Net cash (used in) / generated from financing activities 4,969 38,755 (8,716) (755)
NET (DECREASE) / INCREASE IN CASH AND CASH EQUIVALENTS 164 1,276 1,802 (4,631)
CASH AND CASH EQUIVALENTS AT THE BEGINNING OF THE YEAR 780 6,084 4,282 8,913
CASH AND CASH EQUIVALENTS AT THE END OF THE YEAR $ 944 $ 7,360 $ 6,084 $ 4,282