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<table cellpadding="0" cellspacing="0" style="font-size: 10pt; margin-top: 0pt; margin-bottom: 6pt; width: 100%"> <tr style="vertical-align: top; text-align: justify"> <td style="width: 0; text-align: right"></td> <td style="width: 0.5in">1.</td> <td style="text-align: justify">DESCRIPTION OF BUSINESS AND NATURE OF OPERATIONS</td> </tr> </table> Bluemount Holdings Limited (the “Company”) was incorporated in the Cayman Islands as an exempted company with limited liability under the Companies Law of the Cayman Islands on June 27, 2023. The Company’s registered office is 89 Nexus Way Camana Bay Grand Cayman KY1-9009 Cayman Islands and the principal place of business is at Room 1007, Capital Centre, 151 Gloucester Road, Wanchai, Hong Kong. The principal activity of the Company is investment holding. The principal activities of its subsidiaries are set out in Note 17d to the consolidated financial statements. The consolidated financial statements are presented in Hong Kong dollars (“HK$”) which is the also functional currency of the Group. All values are rounded to nearest thousands (HK$’000) unless otherwise stated. The conversion from HK$ into U.S. dollars (“US$”) was made at the exchange rate as of March 31, 2026 on which US$1.00 equaled HK$7.80. The use of US$ is solely for the convenience of the reader. Details of the shareholding structure of the Company have been disclosed below. As of March 31, 2025 and 2026, details of the Company and its subsidiaries (together the “Group”) are set out in the table as follows: <table cellpadding="0" cellspacing="0" id="xdx_892_ecustom--ScheduleOfSubsisiariesTableTextBlock_zMSWnTTevpng" style="border-collapse: collapse; width: 90%; margin-left: 0.5in" summary="xdx: Disclosure - DESCRIPTION OF BUSINESS AND NATURE OF OPERATIONS (Details)"> <tr style="vertical-align: bottom; background-color: White"> <td style="font-size: 10pt; text-align: left; text-indent: -9pt; padding-left: 9pt">Schedule of subsidiaries</td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: center"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: center"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: center"> </td> <td style="font-size: 10pt; text-align: center"> </td> <td style="font-size: 10pt; text-align: center"> </td> <td style="text-align: center; font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: center"> </td> <td style="font-size: 10pt; text-align: center"> </td> <td style="font-size: 10pt; text-align: center"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: right"> </td></tr> <tr style="vertical-align: bottom"> <td style="text-indent: -10pt; padding-left: 10pt; font-size: 10pt"> </td> <td style="font-size: 10pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: center; font-size: 10pt">Place of Incorporation / operations</td> <td style="font-size: 10pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: center; font-size: 10pt">Date of incorporation</td> <td style="font-size: 10pt"> </td> <td colspan="6" style="border-bottom: Black 1pt solid; text-align: center; font-size: 10pt">Proportion of voting power held by the Company</td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: right; font-size: 10pt">Principal activities</td></tr> <tr style="vertical-align: bottom"> <td style="text-indent: -10pt; padding-left: 10pt; font-size: 10pt"> </td> <td style="font-size: 10pt; padding-bottom: 1pt"> </td> <td style="text-align: center; font-size: 10pt"> </td> <td style="font-size: 10pt; padding-bottom: 1pt"> </td> <td style="text-align: center; font-size: 10pt"> </td> <td style="font-size: 10pt; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center; font-size: 10pt">2025</td> <td style="border-bottom: Black 1pt solid; padding-bottom: 1pt; font-size: 10pt"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: center">2026</td> <td style="padding-bottom: 1pt; font-size: 10pt"> </td> <td style="font-size: 10pt; padding-bottom: 1pt"> </td> <td style="font-size: 10pt; text-align: right"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-indent: -10pt; padding-left: 10pt; font-size: 10pt; text-align: left">Name of the Company</td> <td style="font-size: 10pt"> </td> <td style="text-align: center; font-size: 10pt"> </td> <td style="font-size: 10pt"> </td> <td style="text-align: center; font-size: 10pt"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: center"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: center"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt"> </td> <td style="text-align: right; font-size: 10pt"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td id="xdx_981_edei--ParentEntityLegalName_c20250401__20260331__ifrs-full--CounterpartiesAxis__custom--BluemountHoldingsLimitedMember_zyu3kpDYuFg8" style="text-indent: -10pt; padding-left: 10pt; font-size: 10pt" title="Name of the Company">Bluemount Holdings Limited</td> <td style="font-size: 10pt"> </td> <td id="xdx_987_eifrs-full--CountryOfIncorporation_c20250401__20260331__ifrs-full--CounterpartiesAxis__custom--BluemountHoldingsLimitedMember_zw48jVKrQNRg" style="font-size: 10pt; text-align: center" title="Place incorporation">Cayman Islands</td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: center">June 27, 2023</td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: center">N/A</td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: center">N/A</td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt"> </td> <td id="xdx_988_eifrs-full--DescriptionOfNatureOfEntitysOperationsAndPrincipalActivities_c20250401__20260331__ifrs-full--CounterpartiesAxis__custom--BluemountHoldingsLimitedMember_zSR16ZP9KpZf" style="font-size: 10pt; text-align: right" title="Principal activities">Investment holding</td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-indent: -10pt; padding-left: 10pt; font-size: 10pt"> </td> <td style="font-size: 10pt"> </td> <td style="text-align: center; font-size: 10pt"> </td> <td style="font-size: 10pt"> </td> <td style="text-align: center; font-size: 10pt"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: center"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: center"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt"> </td> <td style="text-align: right; font-size: 10pt"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-decoration: underline; text-indent: -10pt; padding-left: 10pt; font-size: 10pt">Name of subsidiaries</td> <td style="font-size: 10pt"> </td> <td style="text-align: center; font-size: 10pt"> </td> <td style="font-size: 10pt"> </td> <td style="text-align: center; font-size: 10pt"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: center"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: center"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt"> </td> <td style="text-align: right; font-size: 10pt"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-indent: -10pt; padding-left: 10pt; font-size: 10pt; font-style: italic">Direct:</td> <td style="font-size: 10pt"> </td> <td style="text-align: center; font-size: 10pt"> </td> <td style="font-size: 10pt"> </td> <td style="text-align: center; font-size: 10pt"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: center"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: center"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt"> </td> <td style="text-align: right; font-size: 10pt"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td id="xdx_982_edei--ParentEntityLegalName_c20250401__20260331__ifrs-full--CounterpartiesAxis__custom--BluemountFinancialGroupLimitedMember_zZHau8WUMIoa" style="text-indent: -10pt; padding-left: 10pt; width: 16%; font-size: 10pt; text-align: left" title="Name of the Company">Bluemount Financial Group Limited</td> <td style="width: 1%; font-size: 10pt"> </td> <td id="xdx_985_eifrs-full--CountryOfIncorporation_c20250401__20260331__ifrs-full--CounterpartiesAxis__custom--BluemountFinancialGroupLimitedMember_z9Zt4Rvkg7f6" style="width: 16%; font-size: 10pt; text-align: center" title="Place incorporation">Hong Kong</td> <td style="width: 1%; font-size: 10pt"> </td> <td style="width: 16%; font-size: 10pt; text-align: center">June 3, 2016</td> <td style="width: 1%; font-size: 10pt"> </td> <td style="width: 1%; font-size: 10pt; text-align: left"> </td> <td style="width: 14%; font-size: 10pt; text-align: center"><span id="xdx_906_eifrs-full--ProportionOfOwnershipInterestInAssociate_dp_c20240401__20250331__ifrs-full--CounterpartiesAxis__custom--BluemountFinancialGroupLimitedMember_z0MWuJr2PZV7" title="Voting power held">100%</td> <td style="width: 1%; font-size: 10pt; text-align: left"> </td> <td style="width: 1%; font-size: 10pt"> </td> <td style="width: 1%; font-size: 10pt; text-align: left"> </td> <td style="width: 14%; font-size: 10pt; text-align: center"><span id="xdx_904_eifrs-full--ProportionOfOwnershipInterestInAssociate_dp_c20250401__20260331__ifrs-full--CounterpartiesAxis__custom--BluemountFinancialGroupLimitedMember_zBJBoyGyocU4" title="Voting power held">100%</td> <td style="width: 1%; font-size: 10pt; text-align: left"> </td> <td style="width: 1%; font-size: 10pt"> </td> <td id="xdx_989_eifrs-full--DescriptionOfNatureOfEntitysOperationsAndPrincipalActivities_c20250401__20260331__ifrs-full--CounterpartiesAxis__custom--BluemountFinancialGroupLimitedMember_zhQFsOow22P8" style="width: 15%; font-size: 10pt; text-align: right" title="Principal activities">Investment holding</td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-indent: -10pt; padding-left: 10pt; font-size: 10pt; font-style: italic">Indirect:</td> <td style="font-size: 10pt"> </td> <td style="text-align: center; font-size: 10pt"> </td> <td style="font-size: 10pt"> </td> <td style="text-align: center; font-size: 10pt"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: center"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: center"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt"> </td> <td style="text-align: right; font-size: 10pt"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td id="xdx_98D_edei--ParentEntityLegalName_c20250401__20260331__ifrs-full--CounterpartiesAxis__custom--BluemountSecuritiesLimitedMember_zhW0GEAqpZDg" style="text-indent: -10pt; padding-left: 10pt; font-size: 10pt; text-align: left" title="Name of the Company">Bluemount Securities Limited</td> <td style="font-size: 10pt"> </td> <td id="xdx_985_eifrs-full--CountryOfIncorporation_c20250401__20260331__ifrs-full--CounterpartiesAxis__custom--BluemountSecuritiesLimitedMember_zwuyOZVqaHp6" style="font-size: 10pt; text-align: center" title="Place incorporation">Hong Kong</td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: center">June 3, 2016</td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: center">100%</td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: center">100%</td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt"> </td> <td id="xdx_98B_eifrs-full--DescriptionOfNatureOfEntitysOperationsAndPrincipalActivities_c20250401__20260331__ifrs-full--CounterpartiesAxis__custom--BluemountSecuritiesLimitedMember_zeUA4WtAmc8i" style="font-size: 10pt; text-align: right" title="Principal activities">Financial and brokerage services</td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td id="xdx_98F_edei--ParentEntityLegalName_c20250401__20260331__ifrs-full--CounterpartiesAxis__custom--BluemountAssetManagementLimitedMember_zBRjFMO8emg4" style="text-indent: -10pt; padding-left: 10pt; font-size: 10pt; text-align: left" title="Name of the Company">Bluemount Asset Management Limited (“BAML”)</td> <td style="font-size: 10pt"> </td> <td id="xdx_980_eifrs-full--CountryOfIncorporation_c20250401__20260331__ifrs-full--CounterpartiesAxis__custom--BluemountAssetManagementLimitedMember_zj1xp8UuMzFc" style="font-size: 10pt; text-align: center" title="Place incorporation">Hong Kong</td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: center">June 3, 2016</td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: center"><span id="xdx_903_eifrs-full--ProportionOfOwnershipInterestInAssociate_dp_c20240401__20250331__ifrs-full--CounterpartiesAxis__custom--BluemountAssetManagementLimitedMember_zX9PfT83FSLi" title="Voting power held">100%</td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: center"><span id="xdx_909_eifrs-full--ProportionOfOwnershipInterestInAssociate_dp_c20250401__20260331__ifrs-full--CounterpartiesAxis__custom--BluemountAssetManagementLimitedMember_zgli6GNNPThc" title="Voting power held">100%</td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt"> </td> <td id="xdx_985_eifrs-full--DescriptionOfNatureOfEntitysOperationsAndPrincipalActivities_c20250401__20260331__ifrs-full--CounterpartiesAxis__custom--BluemountAssetManagementLimitedMember_z1MVlL8ancQj" style="text-align: right; font-size: 10pt" title="Principal activities">Wealth and asset management services</td></tr> <tr style="vertical-align: bottom; background-color: White"> <td id="xdx_983_edei--ParentEntityLegalName_c20250401__20260331__ifrs-full--CounterpartiesAxis__custom--BluemountCapitalLimitedMember_zWvADyUwMbkb" style="text-indent: -10pt; padding-left: 10pt; font-size: 10pt; text-align: left" title="Name of the Company">Bluemount Capital Limited (Note)</td> <td style="font-size: 10pt"> </td> <td id="xdx_981_eifrs-full--CountryOfIncorporation_c20250401__20260331__ifrs-full--CounterpartiesAxis__custom--BluemountCapitalLimitedMember_zfZc2nrKd6ec" style="font-size: 10pt; text-align: center" title="Place incorporation">Hong Kong</td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: center">June 6, 2017</td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: center">100%</td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: center">-</td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt"> </td> <td id="xdx_985_eifrs-full--DescriptionOfNatureOfEntitysOperationsAndPrincipalActivities_c20250401__20260331__ifrs-full--CounterpartiesAxis__custom--BluemountCapitalLimitedMember_z4NcNIEAriC1" style="font-size: 10pt; text-align: right" title="Principal activities">Advisory services</td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td id="xdx_980_edei--ParentEntityLegalName_c20250401__20260331__ifrs-full--CounterpartiesAxis__custom--BluemountCommoditiesLimitedMember_zCFFpttfAWZc" style="text-indent: -10pt; padding-left: 10pt; font-size: 10pt; text-align: left" title="Name of the Company">Bluemount Commodities Limited</td> <td style="font-size: 10pt"> </td> <td id="xdx_984_eifrs-full--CountryOfIncorporation_c20250401__20260331__ifrs-full--CounterpartiesAxis__custom--BluemountCommoditiesLimitedMember_ze81Ud90G17c" style="font-size: 10pt; text-align: center" title="Place incorporation">Hong Kong</td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: center">March 29, 2017</td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: center"><span id="xdx_905_eifrs-full--ProportionOfOwnershipInterestInAssociate_dp_c20240401__20250331__ifrs-full--CounterpartiesAxis__custom--BluemountCommoditiesLimitedMember_znpn7fPHteLk" title="Voting power held">100%</td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: center"><span id="xdx_90F_eifrs-full--ProportionOfOwnershipInterestInAssociate_dp_c20250401__20260331__ifrs-full--CounterpartiesAxis__custom--BluemountCommoditiesLimitedMember_zPXpRPFwANlj" title="Voting power held">100%</td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt"> </td> <td id="xdx_982_eifrs-full--DescriptionOfNatureOfEntitysOperationsAndPrincipalActivities_c20250401__20260331__ifrs-full--CounterpartiesAxis__custom--BluemountCommoditiesLimitedMember_zkSAteVtoTOh" style="text-align: right; font-size: 10pt" title="Principal activities">Trading of timepieces and advisory services</td></tr> </table> Note: Bluemount Capital Limited was disposal to an independent third party on September 9, 2025. On July 14, 2025, the Company completed its initial public offering on the NASDAQ, issuing 1,375,000 class B ordinary shares at a price of US$4.00 per share. In addition, the Company entered into an underwriting agreement with the underwriter on July 10, 2025, which granted the underwriter a 45-day option to purchase up to an additional 206,250 class B ordinary shares at the public offering price of US$4.00 per share, less underwriting discounts, to cover any over-allotment. Subsequently, on July 28, 2025, the underwriter exercised the over-allotment option partially to purchase an additional 140,000 ordinary shares at the public offering price of US$4.00 per share. The exercise of the over-allotment option closed on July 30, 2025, with gross proceeds totaling US$6,060,000, before deducting underwriting discounts and offering expenses. The ordinary shares began trading on July 11, 2025 on The Nasdaq Capital Market and commenced trading under the ticker symbol “BMHL”. Reorganization under common control and surrender of shares Before the group reorganization (the “Group Reorganization”), Bluemount Financial Group Limited was owned 27.45% by Mr. Pan Jiye (“Mr. Pan”) through Bluemount Group Limited, 26.08% by Mr. Yan Ka Him (“Mr. Yan”), 16.47% by Ms. Zhou Qilin (“Ms. Zhou”) and 30.00% by Echo International Holdings Group Limited (“Echo International”). Pursuant to the Group Reorganization to rationalize the structure of the Company and its subsidiaries in preparation for the listing of the shares, the Company becomes the holding company of Bluemount Financial Group Limited. To prepare for this offering, the Company underwent the reorganization with the following steps:- Step 1 Transfer of Shares by Mr. Pan On May 23, 2023, Mr. Pan transferred all his shares in Bluemount Financial Group Limited to Bluemount Group Limited, a company wholly owned by him. Step 2 Incorporation of Bluemount Holdings Limited Bluemount Holdings Limited was incorporated under the laws of the Cayman Islands on June 27, 2023 as an exempted company with limited liability, with the intention to become our ultimate holding company and the issuer of this offering. The authorized share capital of Bluemount Holdings was 50,000,000 divided into 50,000,000 shares each with a par value of US$0.0001. Upon incorporation, Ogier Global Subscriber (Cayman) Limited being the initial subscriber of Bluemount Holdings Limited, held the first fully paid subscriber’s share which was then transferred to Mr. Pan on August 3, 2023. On December 18, 2023, the Board of Directors of the Company passed a resolution to cancel the 1 ordinary share and issue 1 Class A ordinary share to Mr. Pan. Step 3 Incorporation of WI Holdings limited In June 2023, WI Holdings Limited was incorporated under the laws of the British Virgin Islands with the intention to become the holding vehicle for Ms. Zhou’s shares. Step 4 Incorporation of Yes & Right Investment Limited In January 2024, Yes & Right Investment Limited was incorporated under the laws of the British Virgin Islands with the intention to become the holding vehicle for Mr. Yan’s shares. Step 5 Hong Kong Securities and Futures Commission (“HKSFC”) approval The Company applied to HKSFC for approval for adding the Company as a new (indirect) substantial shareholder of the licensed companies, Bluemount Securities Limited and BAML. The approval was granted on November 27, 2023. Step 6 Share Swap Pursuant to the terms of a share swap agreement, Echo International, Ms. Zhou, Mr. Yan and Bluemount Group Limited sold their shares in Bluemount Financial Group Limited to Bluemount Holdings Limited, and in return, accepted the allotment of corresponding numbers of shares by Bluemount Holdings Limited. As a result, Bluemount Holdings Limited became the new holding company of the Group’s business in the corporate structure on January 16, 2024. Step 7 Shares transfer and Notifications On February 26, 2024, the transfer of shares from Ms. Zhou to WI Holdings Limited was completed. On March 11, 2024, Mr. Yan transferred his shares to Yes & Right Investment Limited. In March 2024, the Group informed the HKSFC of intention to include Yes & Right Investment Limited and WI Holdings Limited as new (indirect) shareholders of the aforesaid mentioned licensed companies. Following the Group Reorganization, the Company owned 100% of Bluemount Financial Group Limited and the Company was owned 27.45% Mr. Pan through Bluemount Group Limited, 26.08% by Mr. Yan through Yes & Right Investment Limited, 16.47% by Ms. Zhou through WI Holdings Limited and 30.00% by Echo International, which were the same group of shareholders of Bluemount Financial Group Limited prior to the Group Reorganization. The Company, together with its wholly-owned subsidiaries, is effectively controlled by the same shareholders, i.e., ultimately held 27.45% by Mr. Pan, 26.08% by Mr. Yan, 16.47% by Ms. Zhou and 30.00% by Echo International, before and after the Group Reorganization and therefore the Group Reorganization is considered as a reverse recapitalization of entities under common control. The consolidation of the Company and its subsidiary has been accounted for at historical cost. No amount is recognized in respect of goodwill or excess of acquirer’s interest in the net fair value of acquiree’s identifiable assets, liabilities and contingent liabilities over cost at the time of common control combination. The consolidated statements of profit or loss and other comprehensive income, consolidated statements of changes in shareholders’ equity and consolidated statements of cash flows statements are prepared as if the current group structure had been in existence throughout the year March 31, 2024, or since the respective dates of incorporation/establishment of the relevant entity. The consolidated financial position as of March 31, 2024 present the assets and liabilities of the companies now comprising the Group which had been incorporated/established as at the relevant date of financial position as if the current group structure had been in existence at those dates. On May 14, 2024, Bluemount Group Limited sold and transferred 1,127,505 shares (being 4.9% shareholder) of Bluemount Holdings Limited to Lissington Limited with nil consideration, Yes & Right Investment Limited sold and transferred 1,127,505 shares (being 4.9% shareholding) of Bluemount Holding Limited to Mr. Wei Chieh Huang, with nil consideration and WI Holdings Limited sold and transferred 1,127,505 shares (being 4.9% shareholding) of Bluemount Holdings Limited to Be Good Investment Holdings Limited with nil consideration. On February 25, 2025, the Company issued a total of 25,000,000 Class B Ordinary Shares with a par value of US$0.0001 per share. These shares were issued to the existing shareholders on a pro-rata basis, in accordance with their respective shareholdings in Class A Ordinary Shares, at a consideration equal to their par value. On May 20, 2025, the shareholders proposed to surrender both Class A and Class B Ordinary Shares with a par value of US$0.0001 to the Company with nil consideration. Specifically, Echo International proposed to surrender 3,451,545 Class A Ordinary Shares and 3,750,000 Class B Ordinary Shares; Bluemount Group Limited proposed to surrender 2,594,524 Class A Ordinary Shares and 2,818,873 Class B Ordinary Shares; Yes & Right Investment Limited proposed to surrender 2,436,610 Class A Ordinary Shares and 2,647,304 Class B Ordinary Shares; WI Holdings Limited proposed to surrender 1,331,214 Class A Ordinary Shares and 1,446,324 Class B Ordinary Shares; Be Good Investment Holdings Limited proposed to surrender 563,753 Class A Ordinary Shares and 612,500 Class B Ordinary Shares; Lissington Limited proposed to surrender 563,753 Class A Ordinary Shares and 612,500 Class B Ordinary Shares; and Mr. Wei Chieh Huang proposed to surrender 563,753 Class A Ordinary Shares and 612,500 Class B Ordinary Shares. Pursuant to resolutions passed by the Board of Directors on May 20, 2025, the Company approved the surrender and immediate cancellation of the aforementioned Class A and Class B Ordinary Shares. The share capital of the Company was reduced accordingly. The above-mentioned share transfers, issuance of Class B Ordinary Shares, and the subsequent surrender and cancellation of both Class A and Class B Ordinary Shares have been accounted for on a retroactive basis and reflected in the comparative financial information presented in these consolidated financial statements. <table cellpadding="0" cellspacing="0" id="xdx_892_ecustom--ScheduleOfSubsisiariesTableTextBlock_zMSWnTTevpng" style="border-collapse: collapse; width: 90%; margin-left: 0.5in" summary="xdx: Disclosure - DESCRIPTION OF BUSINESS AND NATURE OF OPERATIONS (Details)"> <tr style="vertical-align: bottom; background-color: White"> <td style="font-size: 10pt; text-align: left; text-indent: -9pt; padding-left: 9pt">Schedule of subsidiaries</td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: center"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: center"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: center"> </td> <td style="font-size: 10pt; text-align: center"> </td> <td style="font-size: 10pt; text-align: center"> </td> <td style="text-align: center; font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: center"> </td> <td style="font-size: 10pt; text-align: center"> </td> <td style="font-size: 10pt; text-align: center"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: right"> </td></tr> <tr style="vertical-align: bottom"> <td style="text-indent: -10pt; padding-left: 10pt; font-size: 10pt"> </td> <td style="font-size: 10pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: center; font-size: 10pt">Place of Incorporation / operations</td> <td style="font-size: 10pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: center; font-size: 10pt">Date of incorporation</td> <td style="font-size: 10pt"> </td> <td colspan="6" style="border-bottom: Black 1pt solid; text-align: center; font-size: 10pt">Proportion of voting power held by the Company</td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: right; font-size: 10pt">Principal activities</td></tr> <tr style="vertical-align: bottom"> <td style="text-indent: -10pt; padding-left: 10pt; font-size: 10pt"> </td> <td style="font-size: 10pt; padding-bottom: 1pt"> </td> <td style="text-align: center; font-size: 10pt"> </td> <td style="font-size: 10pt; padding-bottom: 1pt"> </td> <td style="text-align: center; font-size: 10pt"> </td> <td style="font-size: 10pt; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center; font-size: 10pt">2025</td> <td style="border-bottom: Black 1pt solid; padding-bottom: 1pt; font-size: 10pt"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: center">2026</td> <td style="padding-bottom: 1pt; font-size: 10pt"> </td> <td style="font-size: 10pt; padding-bottom: 1pt"> </td> <td style="font-size: 10pt; text-align: right"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-indent: -10pt; padding-left: 10pt; font-size: 10pt; text-align: left">Name of the Company</td> <td style="font-size: 10pt"> </td> <td style="text-align: center; font-size: 10pt"> </td> <td style="font-size: 10pt"> </td> <td style="text-align: center; font-size: 10pt"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: center"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: center"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt"> </td> <td style="text-align: right; font-size: 10pt"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td id="xdx_981_edei--ParentEntityLegalName_c20250401__20260331__ifrs-full--CounterpartiesAxis__custom--BluemountHoldingsLimitedMember_zyu3kpDYuFg8" style="text-indent: -10pt; padding-left: 10pt; font-size: 10pt" title="Name of the Company">Bluemount Holdings Limited</td> <td style="font-size: 10pt"> </td> <td id="xdx_987_eifrs-full--CountryOfIncorporation_c20250401__20260331__ifrs-full--CounterpartiesAxis__custom--BluemountHoldingsLimitedMember_zw48jVKrQNRg" style="font-size: 10pt; text-align: center" title="Place incorporation">Cayman Islands</td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: center">June 27, 2023</td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: center">N/A</td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: center">N/A</td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt"> </td> <td id="xdx_988_eifrs-full--DescriptionOfNatureOfEntitysOperationsAndPrincipalActivities_c20250401__20260331__ifrs-full--CounterpartiesAxis__custom--BluemountHoldingsLimitedMember_zSR16ZP9KpZf" style="font-size: 10pt; text-align: right" title="Principal activities">Investment holding</td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-indent: -10pt; padding-left: 10pt; font-size: 10pt"> </td> <td style="font-size: 10pt"> </td> <td style="text-align: center; font-size: 10pt"> </td> <td style="font-size: 10pt"> </td> <td style="text-align: center; font-size: 10pt"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: center"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: center"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt"> </td> <td style="text-align: right; font-size: 10pt"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-decoration: underline; text-indent: -10pt; padding-left: 10pt; font-size: 10pt">Name of subsidiaries</td> <td style="font-size: 10pt"> </td> <td style="text-align: center; font-size: 10pt"> </td> <td style="font-size: 10pt"> </td> <td style="text-align: center; font-size: 10pt"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: center"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: center"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt"> </td> <td style="text-align: right; font-size: 10pt"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-indent: -10pt; padding-left: 10pt; font-size: 10pt; font-style: italic">Direct:</td> <td style="font-size: 10pt"> </td> <td style="text-align: center; font-size: 10pt"> </td> <td style="font-size: 10pt"> </td> <td style="text-align: center; font-size: 10pt"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: center"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: center"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt"> </td> <td style="text-align: right; font-size: 10pt"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td id="xdx_982_edei--ParentEntityLegalName_c20250401__20260331__ifrs-full--CounterpartiesAxis__custom--BluemountFinancialGroupLimitedMember_zZHau8WUMIoa" style="text-indent: -10pt; padding-left: 10pt; width: 16%; font-size: 10pt; text-align: left" title="Name of the Company">Bluemount Financial Group Limited</td> <td style="width: 1%; font-size: 10pt"> </td> <td id="xdx_985_eifrs-full--CountryOfIncorporation_c20250401__20260331__ifrs-full--CounterpartiesAxis__custom--BluemountFinancialGroupLimitedMember_z9Zt4Rvkg7f6" style="width: 16%; font-size: 10pt; text-align: center" title="Place incorporation">Hong Kong</td> <td style="width: 1%; font-size: 10pt"> </td> <td style="width: 16%; font-size: 10pt; text-align: center">June 3, 2016</td> <td style="width: 1%; font-size: 10pt"> </td> <td style="width: 1%; font-size: 10pt; text-align: left"> </td> <td style="width: 14%; font-size: 10pt; text-align: center"><span id="xdx_906_eifrs-full--ProportionOfOwnershipInterestInAssociate_dp_c20240401__20250331__ifrs-full--CounterpartiesAxis__custom--BluemountFinancialGroupLimitedMember_z0MWuJr2PZV7" title="Voting power held">100%</td> <td style="width: 1%; font-size: 10pt; text-align: left"> </td> <td style="width: 1%; font-size: 10pt"> </td> <td style="width: 1%; font-size: 10pt; text-align: left"> </td> <td style="width: 14%; font-size: 10pt; text-align: center"><span id="xdx_904_eifrs-full--ProportionOfOwnershipInterestInAssociate_dp_c20250401__20260331__ifrs-full--CounterpartiesAxis__custom--BluemountFinancialGroupLimitedMember_zBJBoyGyocU4" title="Voting power held">100%</td> <td style="width: 1%; font-size: 10pt; text-align: left"> </td> <td style="width: 1%; font-size: 10pt"> </td> <td id="xdx_989_eifrs-full--DescriptionOfNatureOfEntitysOperationsAndPrincipalActivities_c20250401__20260331__ifrs-full--CounterpartiesAxis__custom--BluemountFinancialGroupLimitedMember_zhQFsOow22P8" style="width: 15%; font-size: 10pt; text-align: right" title="Principal activities">Investment holding</td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-indent: -10pt; padding-left: 10pt; font-size: 10pt; font-style: italic">Indirect:</td> <td style="font-size: 10pt"> </td> <td style="text-align: center; font-size: 10pt"> </td> <td style="font-size: 10pt"> </td> <td style="text-align: center; font-size: 10pt"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: center"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: center"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt"> </td> <td style="text-align: right; font-size: 10pt"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td id="xdx_98D_edei--ParentEntityLegalName_c20250401__20260331__ifrs-full--CounterpartiesAxis__custom--BluemountSecuritiesLimitedMember_zhW0GEAqpZDg" style="text-indent: -10pt; padding-left: 10pt; font-size: 10pt; text-align: left" title="Name of the Company">Bluemount Securities Limited</td> <td style="font-size: 10pt"> </td> <td id="xdx_985_eifrs-full--CountryOfIncorporation_c20250401__20260331__ifrs-full--CounterpartiesAxis__custom--BluemountSecuritiesLimitedMember_zwuyOZVqaHp6" style="font-size: 10pt; text-align: center" title="Place incorporation">Hong Kong</td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: center">June 3, 2016</td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: center">100%</td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: center">100%</td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt"> </td> <td id="xdx_98B_eifrs-full--DescriptionOfNatureOfEntitysOperationsAndPrincipalActivities_c20250401__20260331__ifrs-full--CounterpartiesAxis__custom--BluemountSecuritiesLimitedMember_zeUA4WtAmc8i" style="font-size: 10pt; text-align: right" title="Principal activities">Financial and brokerage services</td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td id="xdx_98F_edei--ParentEntityLegalName_c20250401__20260331__ifrs-full--CounterpartiesAxis__custom--BluemountAssetManagementLimitedMember_zBRjFMO8emg4" style="text-indent: -10pt; padding-left: 10pt; font-size: 10pt; text-align: left" title="Name of the Company">Bluemount Asset Management Limited (“BAML”)</td> <td style="font-size: 10pt"> </td> <td id="xdx_980_eifrs-full--CountryOfIncorporation_c20250401__20260331__ifrs-full--CounterpartiesAxis__custom--BluemountAssetManagementLimitedMember_zj1xp8UuMzFc" style="font-size: 10pt; text-align: center" title="Place incorporation">Hong Kong</td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: center">June 3, 2016</td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: center"><span id="xdx_903_eifrs-full--ProportionOfOwnershipInterestInAssociate_dp_c20240401__20250331__ifrs-full--CounterpartiesAxis__custom--BluemountAssetManagementLimitedMember_zX9PfT83FSLi" title="Voting power held">100%</td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: center"><span id="xdx_909_eifrs-full--ProportionOfOwnershipInterestInAssociate_dp_c20250401__20260331__ifrs-full--CounterpartiesAxis__custom--BluemountAssetManagementLimitedMember_zgli6GNNPThc" title="Voting power held">100%</td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt"> </td> <td id="xdx_985_eifrs-full--DescriptionOfNatureOfEntitysOperationsAndPrincipalActivities_c20250401__20260331__ifrs-full--CounterpartiesAxis__custom--BluemountAssetManagementLimitedMember_z1MVlL8ancQj" style="text-align: right; font-size: 10pt" title="Principal activities">Wealth and asset management services</td></tr> <tr style="vertical-align: bottom; background-color: White"> <td id="xdx_983_edei--ParentEntityLegalName_c20250401__20260331__ifrs-full--CounterpartiesAxis__custom--BluemountCapitalLimitedMember_zWvADyUwMbkb" style="text-indent: -10pt; padding-left: 10pt; font-size: 10pt; text-align: left" title="Name of the Company">Bluemount Capital Limited (Note)</td> <td style="font-size: 10pt"> </td> <td id="xdx_981_eifrs-full--CountryOfIncorporation_c20250401__20260331__ifrs-full--CounterpartiesAxis__custom--BluemountCapitalLimitedMember_zfZc2nrKd6ec" style="font-size: 10pt; text-align: center" title="Place incorporation">Hong Kong</td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: center">June 6, 2017</td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: center">100%</td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: center">-</td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt"> </td> <td id="xdx_985_eifrs-full--DescriptionOfNatureOfEntitysOperationsAndPrincipalActivities_c20250401__20260331__ifrs-full--CounterpartiesAxis__custom--BluemountCapitalLimitedMember_z4NcNIEAriC1" style="font-size: 10pt; text-align: right" title="Principal activities">Advisory services</td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td id="xdx_980_edei--ParentEntityLegalName_c20250401__20260331__ifrs-full--CounterpartiesAxis__custom--BluemountCommoditiesLimitedMember_zCFFpttfAWZc" style="text-indent: -10pt; padding-left: 10pt; font-size: 10pt; text-align: left" title="Name of the Company">Bluemount Commodities Limited</td> <td style="font-size: 10pt"> </td> <td id="xdx_984_eifrs-full--CountryOfIncorporation_c20250401__20260331__ifrs-full--CounterpartiesAxis__custom--BluemountCommoditiesLimitedMember_ze81Ud90G17c" style="font-size: 10pt; text-align: center" title="Place incorporation">Hong Kong</td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: center">March 29, 2017</td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: center"><span id="xdx_905_eifrs-full--ProportionOfOwnershipInterestInAssociate_dp_c20240401__20250331__ifrs-full--CounterpartiesAxis__custom--BluemountCommoditiesLimitedMember_znpn7fPHteLk" title="Voting power held">100%</td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: center"><span id="xdx_90F_eifrs-full--ProportionOfOwnershipInterestInAssociate_dp_c20250401__20260331__ifrs-full--CounterpartiesAxis__custom--BluemountCommoditiesLimitedMember_zPXpRPFwANlj" title="Voting power held">100%</td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt"> </td> <td id="xdx_982_eifrs-full--DescriptionOfNatureOfEntitysOperationsAndPrincipalActivities_c20250401__20260331__ifrs-full--CounterpartiesAxis__custom--BluemountCommoditiesLimitedMember_zkSAteVtoTOh" style="text-align: right; font-size: 10pt" title="Principal activities">Trading of timepieces and advisory services</td></tr> </table> Bluemount Holdings Limited

Cayman Islands

2023-06-27

Investment holding

Bluemount Financial Group Limited

Hong Kong

2016-06-03

Investment holding

Bluemount Securities Limited

Hong Kong

2016-06-03

Financial and brokerage services

Bluemount Asset Management Limited (“BAML”)

Hong Kong

2016-06-03

Wealth and asset management services

Bluemount Capital Limited (Note)

Hong Kong

2017-06-06

Advisory services

Bluemount Commodities Limited

Hong Kong

2017-03-29

Trading of timepieces and advisory services

1375000

206250

140000 50000000 50000000 0.0001

25000000

On May 20, 2025, the shareholders proposed to surrender both Class A and Class B Ordinary Shares with a par value of US$0.0001 to the Company with nil consideration. Specifically, Echo International proposed to surrender 3,451,545 Class A Ordinary Shares and 3,750,000 Class B Ordinary Shares; Bluemount Group Limited proposed to surrender 2,594,524 Class A Ordinary Shares and 2,818,873 Class B Ordinary Shares; Yes & Right Investment Limited proposed to surrender 2,436,610 Class A Ordinary Shares and 2,647,304 Class B Ordinary Shares; WI Holdings Limited proposed to surrender 1,331,214 Class A Ordinary Shares and 1,446,324 Class B Ordinary Shares; Be Good Investment Holdings Limited proposed to surrender 563,753 Class A Ordinary Shares and 612,500 Class B Ordinary Shares; Lissington Limited proposed to surrender 563,753 Class A Ordinary Shares and 612,500 Class B Ordinary Shares; and Mr. Wei Chieh Huang proposed to surrender 563,753 Class A Ordinary Shares and 612,500 Class B Ordinary Shares.

<table cellpadding="0" cellspacing="0" style="width: 100%; font-size: 10pt; margin-top: 0pt; margin-bottom: 0pt"> <tr style="vertical-align: top"> <td style="width: 0pt"></td> <td style="width: 0.5in">2.</td> <td>BASIS OF PRESENTATION</td></tr> </table> The consolidated financial statements have been prepared in accordance with IFRS Accounting Standards as issued by the International Accounting Standards Board (“IASB”) and interpretations of the International Financial Reporting Issues Committee (“IFRIC”). The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all years presented, unless otherwise stated. These consolidated financial statements have been prepared on a historical cost basis, modified where applicable. In addition, these consolidated financial statements have been prepared using the accrual basis of accounting except for cash flow information. Amendments to an IFRS Accounting Standard that are mandatorily effective for the current year The Group has adopted the following amendments to an IFRS Accounting Standard for the first time for the current year’s consolidated financial statements. <table cellpadding="0" cellspacing="0" style="width: 90%; border-collapse: collapse; font-size: 10pt; margin-left: 0.5in"> <tr style="vertical-align: top; background-color: rgb(204,238,255)"> <td style="width: 40%; text-align: justify">Amendments to IAS 21</td> <td style="width: 60%; text-align: justify">Lack of Exchangeability</td></tr> </table> The application of the amendments to an IFRS Accounting Standard in the current year has had no material impact on the Group’s financial positions and performance for the current and prior years and/or on the disclosures set out in these consolidated financial statements. New and amendments to IFRS Accounting Standards issued but not yet effective The following new standard, amendments to existing standards and annual improvements have been issued, but are not effective for the financial year beginning on April 1, 2025 and have not been early adopted: <table cellpadding="0" cellspacing="0" style="width: 90%; border-collapse: collapse; font-size: 10pt; margin-left: 0.5in"> <tr style="vertical-align: top; background-color: #CCEEFF"> <td style="width: 40%; line-height: 103%">Amendments to IFRS 9 and IFRS 7</td> <td style="width: 60%; line-height: 103%">Amendments to the Classification and Measurement of Financial Instruments1</td></tr> <tr style="vertical-align: top"> <td style="line-height: 103%">Amendments to IFRS 9 and IFRS 7</td> <td style="line-height: 103%">Contracts Referencing Nature-dependent Electricity1</td></tr> <tr style="vertical-align: top; background-color: #CCEEFF"> <td style="line-height: 103%">Amendments to IFRS 10 and IAS 28</td> <td style="line-height: 103%">Sale or Contribution of Assets between an Investor and its Associate or Joint Venture3</td></tr> <tr style="vertical-align: top"> <td style="line-height: 103%">Amendments to IFRS Accounting Standards</td> <td style="line-height: 103%">Annual Improvements to IFRS Accounting Standards – Volume 111</td></tr> <tr style="vertical-align: top; background-color: #CCEEFF"> <td style="line-height: 103%">IFRS 18</td> <td style="line-height: 103%">Presentation and Disclosure in Financial Statements2</td></tr> <tr style="vertical-align: top"> <td style="line-height: 103%">IFRS 19</td> <td style="line-height: 103%">Subsidiaries without Public Accountability: Disclosures2</td></tr> <tr style="vertical-align: top; background-color: #CCEEFF"> <td style="line-height: 103%">Amendments to IFRS 19</td> <td style="line-height: 103%">Amendments to Subsidiaries without Public Accountability: Disclosures2</td></tr> <tr style="vertical-align: top"> <td style="line-height: 103%">Amendments to IAS 21</td> <td> Translation to a Hyperinflationary Presentation Currency2 </td></tr> </table> 1 Effective for annual periods beginning on or after January 1, 2026. 2 Effective for annual/reporting periods beginning on or after January 1, 2027. 3 Effective for annual periods beginning on or after a date to be determined. The directors of the Group anticipate that the application of all the new and amendments to IFRS Accounting Standards will have no material impact on the Group’s financial positions and performance and/or on the disclosures to the Group in the foreseeable future.

<table cellpadding="0" cellspacing="0" style="width: 100%; font-size: 10pt; margin-top: 0pt; margin-bottom: 0pt"> <tr style="vertical-align: top"> <td style="width: 0pt"></td> <td style="width: 0.5in">3.</td> <td>MATERIAL ACCOUNTING POLICY INFORMATION AND USE OF ESTIMATES AND JUDGMENTS</td></tr> </table> Basis of consolidation The consolidated financial statements incorporate the financial statements of the Company and entities (including structured entities) controlled by the Company and its subsidiaries. Control is achieved when the Company: <table cellpadding="0" cellspacing="0" style="width: 100%; font-size: 10pt; margin-top: 0pt; margin-bottom: 0pt"> <tr style="vertical-align: top"> <td style="width: 0.5in"></td> <td style="width: 0.5in">-</td> <td>has power over the investee;</td></tr> </table> <table cellpadding="0" cellspacing="0" style="width: 100%; font-size: 10pt; margin-top: 0pt; margin-bottom: 0pt"> <tr style="vertical-align: top"> <td style="width: 0.5in"></td> <td style="width: 0.5in">-</td> <td>is exposed, or has rights, to variable returns from its involvement with the investee; and</td></tr> </table> <table cellpadding="0" cellspacing="0" style="width: 100%; font-size: 10pt; margin-top: 0pt; margin-bottom: 0pt"> <tr style="vertical-align: top"> <td style="width: 0.5in"></td> <td style="width: 0.5in">-</td> <td>has the ability to use its power to affect its returns.</td></tr> </table> The Group reassesses whether or not it controls an investee if facts and circumstances indicate that there are changes to one or more of the three elements of control listed above. Consolidation of a subsidiary begins when the Group obtains control over the subsidiary and ceases when the Group loses control of the subsidiary. Specifically, income and expenses of a subsidiary acquired or disposed of during the year are included in the consolidated statement of profit or loss and other comprehensive income from the date the Group gains control until the date when the Group ceases to control the subsidiary. Profit or loss and each item of other comprehensive income are attributed to the owners of the Group and to the non-controlling interests. Total comprehensive income of subsidiaries is attributed to the owners of the Group and to the non-controlling interests even if this results in the non-controlling interests having a deficit balance. When necessary, adjustments are made to the financial statements of subsidiaries to bring their accounting policies into line with the Group’s accounting policies. All intra-group assets and liabilities, equity, income, expenses and cash flows relating to transactions between members of the Group are eliminated in full on consolidation. Common control Acquisition of entities under the Group Reorganization does not result in any change in economic substance. Accordingly, the consolidated financial statements of the Group are a continuation of the acquired entities and are accounted for as follows: <table cellpadding="0" cellspacing="0" style="width: 100%; font-size: 10pt; line-height: 103%; margin-top: 0pt; margin-bottom: 0pt"> <tr style="vertical-align: top"> <td style="width: 0.5in"></td> <td style="width: 0.5in">-</td> <td style="padding-right: 14.6pt">The results of entities are presented as if the internal reorganization occurred from the beginning of the earliest period presented in the consolidated financial statements;</td></tr> </table> <table cellpadding="0" cellspacing="0" style="width: 100%; font-size: 10pt; line-height: 103%; margin-top: 0pt; margin-bottom: 0pt"> <tr style="vertical-align: top"> <td style="width: 0.5in"></td> <td style="width: 0.5in">-</td> <td style="padding-right: 14.6pt">The Group will consolidate the assets and liabilities of the acquired entities at the pre-combination carrying amounts. No adjustments are made to reflect fair values, or recognize any new assets or liabilities, at the date of the internal reorganization that would otherwise be done under the acquisition method; and</td></tr> </table> <table cellpadding="0" cellspacing="0" style="width: 100%; font-size: 10pt; line-height: 103%; margin-top: 0pt; margin-bottom: 0pt"> <tr style="vertical-align: top"> <td style="width: 0.5in"></td> <td style="width: 0.5in">-</td> <td style="padding-right: 14.6pt">No new goodwill is recognized as a result of the internal reorganization. The only goodwill that is recognized is the existing goodwill relating to the combining entities. Any difference between the consideration paid/transferred and the equity acquired is reflected within equity as merger reserve.</td></tr> </table> Subsidiaries Subsidiaries are entities controlled by the Group. The Group controls an entity when the Group is exposed to, or has rights to, variable returns from its involvement with the entity and has the ability to affect those returns through its power over the entity. Leases Definition of a lease A contract is, or contains, a lease if the contract conveys the right to control the use of an identified asset for a period of time in exchange for consideration. For contracts entered into or modified or arising from business combinations on or after the date of initial application, the Group assesses whether a contract is or contains a lease based on the definition under IFRS 16 at inception, modification date or acquisition date, as appropriate. Such contract will not be reassessed unless the terms and conditions of the contract are subsequently changed. The Group as a lessee Right-of-use assets The cost of right-of-use asset includes: <table cellpadding="0" cellspacing="0" style="width: 100%; font-size: 10pt; line-height: 9.7pt; margin-top: 0pt; margin-bottom: 0pt"> <tr style="vertical-align: top"> <td style="width: 0.5in"></td> <td style="width: 0.5in">·</td> <td>the amount of the initial measurement of the lease liability;</td></tr> </table> <table cellpadding="0" cellspacing="0" style="width: 100%; font-size: 10pt; line-height: 9.6pt; margin-top: 0pt; margin-bottom: 0pt"> <tr style="vertical-align: top"> <td style="width: 0.5in"></td> <td style="width: 0.5in">·</td> <td>any lease payments made at or before the commencement date, less any lease incentives received;</td></tr> </table> <table cellpadding="0" cellspacing="0" style="width: 100%; font-size: 10pt; line-height: 9.6pt; margin-top: 0pt; margin-bottom: 0pt"> <tr style="vertical-align: top"> <td style="width: 0.5in"></td> <td style="width: 0.5in">·</td> <td>any initial direct costs incurred by the Group; and</td></tr> </table> <table cellpadding="0" cellspacing="0" style="width: 100%; font-size: 10pt; line-height: 97%; margin-top: 0pt; margin-bottom: 0pt"> <tr style="vertical-align: top"> <td style="width: 0.5in"></td> <td style="width: 0.5in">·</td> <td style="padding-right: 14.6pt">an estimate of costs to be incurred by the Group in dismantling and removing the underlying assets, restoring the site on which it is located or restoring the underlying asset to the condition required by the terms and conditions of the lease.</td></tr> </table> Right-of-use assets are depreciated on a straight-line basis over the shorter of its estimated useful life and the lease term, unless there is a transfer of ownership or purchase option which is reasonably certain to be exercised at the end of the lease term. If there is a transfer of ownership or purchase option which is reasonably certain to be exercised at the end of the lease term, the lessee depreciates the right-of-use asset over the useful life of the underlying asset. The Group presents right-of-use assets as a separate line item on the consolidated statement of financial position. Lease liabilities At the commencement date of a lease, the Group recognizes and measures the lease liability at the present value of lease payments that are unpaid at that date. In calculating the present value of lease payments, the Group uses the incremental borrowing rate at the lease commencement date if the interest rate implicit in the lease is not readily determinable. The lease payments include: <table cellpadding="0" cellspacing="0" style="width: 100%; font-size: 10pt; line-height: 9.7pt; margin-top: 0pt; margin-bottom: 0pt"> <tr style="vertical-align: top"> <td style="width: 0.5in"></td> <td style="width: 0.5in">·</td> <td>fixed payments (including in-substance fixed payments) less any lease incentives receivable;</td></tr> </table> <table cellpadding="0" cellspacing="0" style="width: 100%; font-size: 10pt; line-height: 9.6pt; margin-top: 0pt; margin-bottom: 0pt"> <tr style="vertical-align: top"> <td style="width: 0.5in"></td> <td style="width: 0.5in">·</td> <td>variable lease payments that depend on an index or a rate, initially measured using the index or rate as of the commencement date;</td></tr> </table> <table cellpadding="0" cellspacing="0" style="width: 100%; font-size: 10pt; line-height: 9.6pt; margin-top: 0pt; margin-bottom: 0pt"> <tr style="vertical-align: top"> <td style="width: 0.5in"></td> <td style="width: 0.5in">·</td> <td>amounts expected to be payable by the Group under residual value guarantees;</td></tr> </table> <table cellpadding="0" cellspacing="0" style="width: 100%; font-size: 10pt; line-height: 9.6pt; margin-top: 0pt; margin-bottom: 0pt"> <tr style="vertical-align: top"> <td style="width: 0.5in"></td> <td style="width: 0.5in">·</td> <td>the exercise price of a purchase option if the Group is reasonably certain to exercise the option; and</td></tr> </table> <table cellpadding="0" cellspacing="0" style="width: 100%; font-size: 10pt; line-height: 9.7pt; margin-top: 0pt; margin-bottom: 0pt"> <tr style="vertical-align: top"> <td style="width: 0.5in"></td> <td style="width: 0.5in">·</td> <td>payments of penalties for terminating a lease, if the lease term reflects the Group exercising an option to terminate the lease.</td></tr> </table> After the commencement date, lease liabilities are adjusted by interest accretion and lease payments. The Group remeasures lease liabilities (and makes a corresponding adjustment to the related right-of-use assets) whenever: <table cellpadding="0" cellspacing="0" style="width: 100%; font-size: 10pt; line-height: 97%; margin-top: 0pt; margin-bottom: 0pt"> <tr style="vertical-align: top"> <td style="width: 0.5in"></td> <td style="width: 0.5in">·</td> <td style="padding-right: 14.6pt">the lease term has changed or there is a change in the assessment of exercise of a purchase option, in which case the related lease liability is remeasured by discounting the revised lease payments using a revised discount rate at the date of reassessment.</td></tr> </table> <table cellpadding="0" cellspacing="0" style="width: 100%; font-size: 10pt; line-height: 97%; margin-top: 0pt; margin-bottom: 0pt"> <tr style="vertical-align: top"> <td style="width: 0.5in"></td> <td style="width: 0.5in">·</td> <td style="padding-right: 14.6pt">the lease payments change due to changes in market rental rates following a market rent review/expected payment under a guaranteed residual value, in which cases the related lease liability is remeasured by discounting the revised lease payments using the initial discount rate.</td></tr> </table> The Group presents lease liabilities as a separate line item on the consolidated statement of financial position. Short-term leases Payments associated with short-term leases are recognised on a straight-line basis as an expense. Short-term leases are leases with a lease term of 12 months or less from the commencement date and do not contain a purchase option. Deferred offering costs Deferred offering costs primarily consist of legal costs, registration fees and other professional costs. These costs that are incremental costs directly attributable to the initial public offering are deferred and will be charged to shareholder’s equity against the gross proceeds of the initial public offering at completion. Revenue recognition Nature of goods or services The nature of the goods or services provided by the Group are: provision of security related service and asset management services which include (i) brokerage services; (ii) underwriting and placement; (iii) asset management and (iv) advisory and consultancy services and trading of timepieces. Identification of performance obligations At contract inception, the Group assesses the goods or services promised in a contract with a customer and identifies as a performance obligation each promise to transfer to the customer either: <table cellpadding="0" cellspacing="0" style="width: 100%; font-size: 10pt; margin-top: 0pt; margin-bottom: 0pt"> <tr style="vertical-align: top"> <td style="width: 0.5in"></td> <td style="width: 0.5in">(a)</td> <td>a good or service (or a bundle of goods or services) that is distinct; or</td></tr> </table> <table cellpadding="0" cellspacing="0" style="width: 100%; font-size: 10pt; margin-top: 0pt; margin-bottom: 0pt"> <tr style="vertical-align: top"> <td style="width: 0.5in"></td> <td style="width: 0.5in">(b)</td> <td>a series of distinct goods or services that are substantially the same and that have the same pattern of transfer to the customer.</td></tr> </table> A good or service that is promised to a customer is distinct if both of the following criteria are met: <table cellpadding="0" cellspacing="0" style="width: 100%; font-size: 10pt; line-height: 103%; margin-top: 0pt; margin-bottom: 0pt"> <tr style="vertical-align: top"> <td style="width: 0.5in"></td> <td style="width: 0.5in">(a)</td> <td style="padding-right: 14.6pt">the customer can benefit from the good or service either on its own or together with other resources that are readily available to the customer (i.e. the good or service is capable of being distinct); and</td></tr> </table> <table cellpadding="0" cellspacing="0" style="width: 100%; font-size: 10pt; line-height: 103%; margin-top: 0pt; margin-bottom: 0pt"> <tr style="vertical-align: top"> <td style="width: 0.5in"></td> <td style="width: 0.5in">(b)</td> <td style="padding-right: 14.6pt">the Group’s promise to transfer the goods or service to the customer is separately identifiable from other promises in the contract (i.e. the promise to transfer to good or service is distinct within the context of the contract).</td></tr> </table> Timing of revenue recognition Revenue is recognized when (or as) the Group satisfies a performance obligation by transferring a promised good or service (i.e. an asset) to a customer. An asset is transferred when (or as) the customer obtains control of that asset. The Group transfers control of a good or service over time and, therefore, satisfies a performance obligation and recognizes revenue over time, if one of the following criteria is met: <table cellpadding="0" cellspacing="0" style="width: 100%; font-size: 10pt; margin-top: 0pt; margin-bottom: 0pt"> <tr style="vertical-align: top"> <td style="width: 0.5in"></td> <td style="width: 0.5in">(a)</td> <td>the customer simultaneously receives and consumes the benefits provided by the Group’s performance as the Group performs;</td></tr> </table> <table cellpadding="0" cellspacing="0" style="width: 100%; font-size: 10pt; margin-top: 0pt; margin-bottom: 0pt"> <tr style="vertical-align: top"> <td style="width: 0.5in"></td> <td style="width: 0.5in">(b)</td> <td>the Group’s performance creates or enhances an asset (for example, work in progress) that the customer controls as the asset is created or enhances; or</td></tr> </table> <table cellpadding="0" cellspacing="0" style="width: 100%; font-size: 10pt; line-height: 103%; margin-top: 0pt; margin-bottom: 0pt"> <tr style="vertical-align: top"> <td style="width: 0.5in"></td> <td style="width: 0.5in">(c)</td> <td style="padding-right: 14.6pt">or the Group’s performance does not create an asset with an alternative use to the Group and the Group has an enforceable right to payment for performance completed to date.</td></tr> </table> If a performance obligation is not satisfied over time, the Group satisfies the performance obligation as a point in time when the customer obtains control of the promised asset. In determining when the transfer of control occurs, the Group considers the concept of control and such indicators as legal title, physical possession, right to payment, significant risks and rewards of ownership of the asset, and customer acceptance. For income from security related service and asset management income, revenue is recognized on the following basis: <table cellpadding="0" cellspacing="0" style="width: 100%; font-size: 10pt; line-height: 103%; margin-top: 0pt; margin-bottom: 0pt"> <tr style="vertical-align: top"> <td style="width: 0.5in"></td> <td style="width: 0.5in">-</td> <td style="text-align: justify; padding-right: 14.6pt">brokerage commission on dealing in securities and future contract is recognized on a trade date basis when the services are rendered, the amount for which can be reliably estimated and it is probable that the income will be received. The brokerage commission income is due on the settlement date of their respective trade dates, normally two or three business days after the respective trade date. The revenue is recognized at a point in time (trade date) when the performance obligation has been satisfied by the completion of trades and the risks and rewards of ownership have been transferred to/from the customer. The Group acts as an agent. The transaction price is a variable consideration as the price is determined to be a fixed percentage of transaction amount. Commission fees are directly charged from the customer’s account when the transactions are executed;</td></tr> </table> <table cellpadding="0" cellspacing="0" style="width: 100%; font-size: 10pt; line-height: 103%; margin-top: 0pt; margin-bottom: 0pt"> <tr style="vertical-align: top"> <td style="width: 0.5in"></td> <td style="width: 0.5in">-</td> <td style="text-align: justify; padding-right: 14.6pt">underwriting and placing commission is recognized when the relevant placing, underwriting, sub-underwriting or structured products arrangement activities are completed. Accordingly, the revenue is recognized at a point in time when the performance obligation has been satisfied by the completion of transaction and the risks and rewards of ownership have been transferred to/from the customer;</td></tr> </table> <table cellpadding="0" cellspacing="0" style="width: 100%; font-size: 10pt; margin-top: 0pt; margin-bottom: 0pt"> <tr style="vertical-align: top"> <td style="width: 0.5in"></td> <td style="width: 0.5in">-</td> <td>income from provision of asset management services includes (i) investment management fee and (ii) performance fee.</td></tr> </table> <table cellpadding="0" cellspacing="0" style="width: 100%; font-size: 10pt; line-height: 103%; margin-top: 0pt; margin-bottom: 0pt"> <tr style="vertical-align: top"> <td style="width: 1in"></td> <td style="width: 0.5in">(i)</td> <td style="text-align: justify; padding-right: 14.6pt">investment management fee is recognized over time when customers simultaneously receive and consume the benefit provided by the Group. The Group rendered asset management services to customers as a principal, which are recorded over the period of service provided. Asset management income is charged by the Group to funds monthly and collected directly out of custodial accounts. The Group provide asset management services to individual customers and charges customers management fee at fixed percentage of asset value under management in accordance with the agreements. The fee is due and paid within the specified terms of payment. The transaction price is a variable consideration as the price is determined to be a fixed percentage of asset value.</td></tr> </table> <table cellpadding="0" cellspacing="0" style="width: 100%; font-size: 10pt; line-height: 103%; margin-top: 0pt; margin-bottom: 0pt"> <tr style="vertical-align: top"> <td style="width: 1in"></td> <td style="width: 0.5in">(ii)</td> <td style="text-align: justify; padding-right: 14.6pt">performance fees is accounted for when the return on assets under management, over a given period established in each fund’s private memorandum, exceeds certain return benchmarks or other performance benchmarks, depending on each fund’s private memorandum. Performance fees are calculated periodically. Performance fees are a form of variable consideration. The Company recognizes these fees at a point in time when the associated performance obligations are satisfied, the related uncertainties are resolved, the likelihood of a claw-back or reversal is improbable and the likely amount of the transaction prices can be estimated without significant chance of reversal, indicating high probability of economic benefits and cash inflow to us. No performance fee is noted for the years ended March 31, 2025 and 2026.</td></tr> </table> <table cellpadding="0" cellspacing="0" style="width: 100%; font-size: 10pt; line-height: 103%; margin-top: 0pt; margin-bottom: 0pt"> <tr style="vertical-align: top"> <td style="width: 0.5in"></td> <td style="width: 0.5in">-</td> <td style="text-align: justify; padding-right: 14.6pt">advisory and consultancy income is recognized over time when the relevant advises and consultancy services have been provided or rendered. The Group enter a distinct contract with its customers as a principal for the provision of advisory and consultancy services. The Group concludes that each monthly investment advisory service (1) is distinct and (2) meets the criteria for recognizing revenue over time. In addition, the Group concludes that the services provided each month are substantially similar and result in the transfer of substantially similar services to the customers each month. That is, the benefit consumed by the customers is substantially similar for each month, even though the exact volume of services may vary. There is no variable consideration in the transaction price. Accordingly, based on the output methods, the Group recognizes revenues from advisory services on a monthly basis when it satisfies its performance obligations throughout the contract terms.</td></tr> </table> For income from trading of timepieces, revenue is recognized at a point in time at which the customer obtains the control of the promised asset, which generally coincides with the time when the goods are delivered to customers and the title is passed. Employee benefits Retirement benefit cost Payments to the Mandatory Provident Fund Scheme are recognized as an expense when employees have rendered service entitling them to the contributions. Borrowing costs All borrowing costs are recognized in profit or loss in the period in which they are incurred. Cash and cash equivalents For the purpose of the consolidated statements of cash flows, cash and cash equivalents comprise cash on hand, highly liquid investments with original maturities of three months or less that are readily convertible to known amounts of cash and which are subject to an insignificant risk of changes in value and demand deposits which are readily convertible into known amounts of cash and which are subject to an insignificant risk of changes in value, and have a short maturity of generally within three months when acquired, less bank overdrafts which are repayable on demand and form in integral part of the Group’s cash management. For the purposes of the consolidated statements of financial position, cash and cash equivalents comprise cash on hand and at banks which are not restricted to use. Property, plant and equipment Property, plant and equipment are stated in the consolidated statement of financial position at cost less subsequent accumulated depreciation and subsequent accumulated impairment losses, if any. Depreciation is recognized so as to allocate the cost of items of property, plant and equipment over their estimated useful lives, using the straight-line method. The estimated useful lives and depreciation method are reviewed at the end of each reporting period, with the effect of any changes in estimate accounted for on a prospective basis. An item of property, plant and equipment is derecognized upon disposal or when no future economic benefits are expected to arise from the continued use of the asset. Any gain or loss arising on the disposal or retirement of an item of property, plant and equipment is determined as the difference between the sales proceeds and the carrying amount of the asset and is recognized in profit or loss. Impairment of non-financial assets At the end of each financial year, the Group assesses the carrying amounts of its non-financial assets to determine whether there is any indication that those assets have suffered an impairment loss. If any such indication exists, the recoverable amount of the asset is estimated in order to determine the extent of the impairment loss (if any). Where it is not possible to estimate the recoverable amount of an individual asset, the Group estimates the recoverable amount of the cash-generating unit to which the asset belongs. If the recoverable amount of an asset (or cash-generating unit) is estimated to be less than its carrying amount, the carrying amount of the asset (cash-generating unit) is reduced to its recoverable amount. An impairment loss is recognized immediately in profit or loss, unless the relevant asset is carried at a revalued amount, in which case the impairment loss is recognized in other comprehensive income up to the amount of any previous revaluation. Where an impairment loss subsequently reverses, the carrying amount of the asset (cash-generating unit) is increased to the revised estimate of its recoverable amount, but so that the increased carrying amount does not exceed the carrying amount that would have been determined had no impairment loss been recognized for the asset (cash-generating unit) in prior years. A previously recognized impairment for an asset other than goodwill is only reversed if there has been a change in the estimates used to determine the asset’s recoverable amount since the last impairment loss was recognized. A reversal of an impairment loss is recognized immediately in profit or loss, unless the relevant asset is carried at a revalued amount, in which case the reversal of the impairment loss is treated as a revaluation increase. Related parties A party is considered to be related to the Group if: <table cellpadding="0" cellspacing="0" style="width: 100%; font-size: 10pt; margin-top: 0pt; margin-bottom: 0pt"> <tr style="vertical-align: top"> <td style="width: 0.5in"></td> <td style="width: 0.5in">(a)</td> <td>the party is a person or a close member of that person’s family and that person</td></tr> </table> <table cellpadding="0" cellspacing="0" style="width: 100%; font-size: 10pt; margin-top: 0pt; margin-bottom: 0pt"> <tr style="vertical-align: top"> <td style="width: 1in"></td> <td style="width: 0.5in">(i)</td> <td>has control or joint control over the Group;</td></tr> </table> <table cellpadding="0" cellspacing="0" style="width: 100%; font-size: 10pt; margin-top: 0pt; margin-bottom: 0pt"> <tr style="vertical-align: top"> <td style="width: 1in"></td> <td style="width: 0.5in">(ii)</td> <td>has significant influence over the Group; or</td></tr> </table> <table cellpadding="0" cellspacing="0" style="width: 100%; font-size: 10pt; margin-top: 0pt; margin-bottom: 0pt"> <tr style="vertical-align: top"> <td style="width: 1in"></td> <td style="width: 0.5in">(iii)</td> <td>is a member of the key management personnel of the Group or of a parent of the Group;</td></tr> </table> or <table cellpadding="0" cellspacing="0" style="width: 100%; font-size: 10pt; margin-top: 0pt; margin-bottom: 0pt"> <tr style="vertical-align: top"> <td style="width: 0.5in"></td> <td style="width: 0.5in">(b)</td> <td>the party is an entity where any of the following conditions applies:</td></tr> </table> <table cellpadding="0" cellspacing="0" style="width: 100%; font-size: 10pt; margin-top: 0pt; margin-bottom: 0pt"> <tr style="vertical-align: top"> <td style="width: 1in"></td> <td style="width: 0.5in">(i)</td> <td>the entity and the Group are members of the same group;</td></tr> </table> <table cellpadding="0" cellspacing="0" style="width: 100%; font-size: 10pt; margin-top: 0pt; margin-bottom: 0pt"> <tr style="vertical-align: top"> <td style="width: 1in"></td> <td style="width: 0.5in">(ii)</td> <td>one entity is an associate or joint venture of the other entity (or of a parent, subsidiary or fellow subsidiary of the other entity);</td></tr> </table> <table cellpadding="0" cellspacing="0" style="width: 100%; font-size: 10pt; margin-top: 0pt; margin-bottom: 0pt"> <tr style="vertical-align: top"> <td style="width: 1in"></td> <td style="width: 0.5in">(iii)</td> <td>the entity and the Group are joint ventures of the same third party;</td></tr> </table> <table cellpadding="0" cellspacing="0" style="width: 100%; font-size: 10pt; margin-top: 0pt; margin-bottom: 0pt"> <tr style="vertical-align: top"> <td style="width: 1in"></td> <td style="width: 0.5in">(iv)</td> <td>one entity is a joint venture of a third entity and the other entity is an associate of the third entity;</td></tr> </table> <table cellpadding="0" cellspacing="0" style="width: 100%; font-size: 10pt; margin-top: 0pt; margin-bottom: 0pt"> <tr style="vertical-align: top"> <td style="width: 1in"></td> <td style="width: 0.5in">(v)</td> <td>the entity is a post-employment benefit plan for the benefit of employees of either the Group or an entity related to the Group;</td></tr> </table> <table cellpadding="0" cellspacing="0" style="width: 100%; font-size: 10pt; margin-top: 0pt; margin-bottom: 0pt"> <tr style="vertical-align: top"> <td style="width: 1in"></td> <td style="width: 0.5in">(vi)</td> <td>the entity is controlled or jointly controlled by a person identified in (a);</td></tr> </table> <table cellpadding="0" cellspacing="0" style="width: 100%; font-size: 10pt; margin-top: 0pt; margin-bottom: 0pt"> <tr style="vertical-align: top"> <td style="width: 1in"></td> <td style="width: 0.5in">(vii)</td> <td style="padding-right: 14.6pt">a person identified in (a)(i) has significant influence over the entity or is a member of the key management personnel of the entity (or of a parent of the entity); and</td></tr> </table> <table cellpadding="0" cellspacing="0" style="width: 100%; font-size: 10pt; margin-top: 0pt; margin-bottom: 0pt"> <tr style="vertical-align: top"> <td style="width: 1in"></td> <td style="width: 0.5in">(viii)</td> <td>the entity, or any member of a group of which it is a part, provides key management personnel services to the Group or to the parent of the Group.</td></tr> </table> Inventories Inventories are stated at the lower of cost and net realizable value. Cost is calculated on a specific identification basis for watches. Net realizable value is the estimated selling price for inventories less the estimated costs of completion and costs necessary to make the sale. Cost necessary to make the sale include incremental costs directly attributable to the sale and non-incremental costs which the Group must incur to make the sale. When inventories are sold, the carrying amount of those inventories is recognized as an expense in which the related revenue is recognized. The amount of any write-down of inventories to net realizable value and all losses of inventories are recognized as an expense in the period the write-down or loss occurs. The amount of any reversal of any write-down of inventories is recognized as a reduction in the amount of inventories recognized as an expense in which the reversal occurs. Financial assets Initial recognition and measurement Financial assets of the Group are classified, at initial recognition, as subsequently measured at amortized cost. The classification of financial assets at initial recognition depends on the financial asset's contractual cash flow characteristics and the Group’s business model for managing them. The Group initially measures a financial asset at its fair value, plus in the case of a financial asset not at fair value through profit or loss, transaction costs. The Group’s business model for managing financial assets refers to how it manages its financial assets in order to generate cash flows. The business model determines whether cash flows will result from collecting contractual cash flows, selling the financial assets, or both. All regular way purchases and sales of financial assets are recognized on the trade date, that is, the date that the Group commits to purchase or sell the asset. Regular way purchases or sales are purchases or sales of financial assets that require delivery of assets within the period generally established by regulation or convention in the marketplace. Subsequent measurement The subsequent measurement of financial assets depends on their classification as follows: Financial assets at amortized cost The Group measures financial assets at amortized cost if both of the following conditions are met: <table cellpadding="0" cellspacing="0" style="width: 100%; font-size: 10pt; line-height: 9.7pt; margin-top: 0pt; margin-bottom: 0pt"> <tr style="vertical-align: top"> <td style="width: 0.5in"></td> <td style="width: 0.5in">·</td> <td>The financial asset is held within a business model with the objective to hold financial assets in order to collect contractual cash flows.</td></tr> </table> <table cellpadding="0" cellspacing="0" style="width: 100%; font-size: 10pt; line-height: 97%; margin-top: 0pt; margin-bottom: 0pt"> <tr style="vertical-align: top"> <td style="width: 0.5in"></td> <td style="width: 0.5in">·</td> <td style="padding-right: 14.6pt">The contractual terms of the financial asset give rise on specified dates to cash flows that are solely payment of principal and interest on the principal amount outstanding.</td></tr> </table> Financial assets at amortized cost are subsequently measured using the effective interest method and are subject to impairment. Gains and losses are recognized in profit or loss when the asset is derecognized, modified or impaired. Derecognition of financial assets A financial asset (or, where applicable, a part of a financial asset or part of a group of similar financial assets) is primarily derecognized (i.e., removed from the Group’s consolidated statement of financial position) when: <table cellpadding="0" cellspacing="0" style="width: 100%; font-size: 10pt; line-height: 9.7pt; margin-top: 0pt; margin-bottom: 0pt"> <tr style="vertical-align: top"> <td style="width: 0.5in"></td> <td style="width: 0.5in">·</td> <td style="text-align: justify">the rights to receive cash flows from the asset have expired; or</td></tr> </table> <table cellpadding="0" cellspacing="0" style="width: 100%; font-size: 10pt; line-height: 100%; margin-top: 0pt; margin-bottom: 0pt"> <tr style="vertical-align: top"> <td style="width: 0.5in"></td> <td style="width: 0.5in">·</td> <td style="text-align: justify; padding-right: 14.6pt">the Group has transferred its rights to receive cash flows from the asset or has assumed an obligation to pay the received cash flows in full without material delay to a third party under a “pass-through” arrangement; and either (a) the Group has transferred substantially all the risks and rewards of the asset, or (b) the Group has neither transferred nor retained substantially all the risks and rewards of the asset, but has transferred control of the asset.</td></tr> </table> When the Group has transferred its rights to receive cash flows from an asset or has entered into a pass-through arrangement, it evaluates if, and to what extent it, has retained the risk and rewards of ownership of the asset. When it has neither transferred nor retained substantially all the risks and rewards of the asset nor transferred control of the asset, the Group continues to recognize the transferred asset to the extent of the Group’s continuing involvement. In that case, the Group also recognizes an associated liability. The transferred asset and the associated liability are measured on a basis that reflects the rights and obligations that the Group has retained. Continuing involvement that takes the form of a guarantee over the transferred asset is measured at the lower of the original carrying amount of the asset and the maximum amount of consideration that the Group could be required to repay. Impairment of financial assets under IFRS 9 The Group performs impairment assessment under expected credit loss (“ECL”) model on financial assets. The amount of ECL is updated at each reporting date to reflect changes in credit risk since initial recognition. Lifetime ECL represents the ECL that will result from all possible default events over the expected life of the relevant instrument. In contrast, 12-month ECL (“12m ECL”) represents the portion of lifetime ECL that is expected to result from default events that are possible within 12 months after the reporting date. Assessment is done based on the Group’s historical credit loss experience, adjusted for factors that are specific to the debtors, general economic conditions and an assessment of both the current conditions at the reporting date as well as the forecast of future conditions. For all instruments, the Group measures the loss allowance equal to 12m ECL, unless when there has been a significant increase in credit risk since initial recognition, the Group recognizes lifetime ECL. The assessment of whether lifetime ECL should be recognized is based on significant increases in the likelihood or risk of a default occurring since initial recognition. <table cellpadding="0" cellspacing="0" style="width: 100%; font-size: 10pt; margin-top: 0pt; margin-bottom: 0pt"> <tr style="vertical-align: top"> <td style="width: 0.5in"></td> <td style="width: 0.5in">(i)</td> <td>Significant increase in credit risk</td></tr> </table> In assessing whether the credit risk has increased significantly since initial recognition, the Group compares the risk of a default occurring on the financial instrument as of the reporting date with the risk of a default occurring on the financial instrument as of the date of initial recognition. In making this assessment, the Group considers both quantitative and qualitative information that is reasonable and supportable, including historical experience and forward-looking information that is available without undue cost or effort. In particular, the following information is taken into account when assessing whether credit risk has increased significantly: <table cellpadding="0" cellspacing="0" style="width: 100%; font-size: 10pt; line-height: 9.7pt; margin-top: 0pt; margin-bottom: 0pt"> <tr style="vertical-align: top"> <td style="width: 1in"></td> <td style="width: 0.5in">·</td> <td>an actual or expected significant deterioration in the financial instrument’s internal credit rating;</td></tr> </table> <table cellpadding="0" cellspacing="0" style="width: 100%; font-size: 10pt; line-height: 97%; margin-top: 0pt; margin-bottom: 0pt"> <tr style="vertical-align: top"> <td style="width: 1in"></td> <td style="width: 0.5in">·</td> <td style="padding-right: 14.6pt">significant deterioration in external market indicators of credit risk, e.g. a significant increase in the credit spread, the credit default swap prices for the debtor;</td></tr> </table> <table cellpadding="0" cellspacing="0" style="width: 100%; font-size: 10pt; line-height: 97%; margin-top: 0pt; margin-bottom: 0pt"> <tr style="vertical-align: top"> <td style="width: 1in"></td> <td style="width: 0.5in">·</td> <td style="padding-right: 14.6pt">existing or forecast adverse changes in business, financial or economic conditions that are expected to cause a significant decrease in the debtor’s ability to meet its debt obligations;</td></tr> </table> <table cellpadding="0" cellspacing="0" style="width: 100%; font-size: 10pt; line-height: 9.7pt; margin-top: 0pt; margin-bottom: 0pt"> <tr style="vertical-align: top"> <td style="width: 1in"></td> <td style="width: 0.5in">·</td> <td>an actual or expected significant deterioration in the operating results of the debtor; and</td></tr> </table> <table cellpadding="0" cellspacing="0" style="width: 100%; font-size: 10pt; line-height: 97%; margin-top: 0pt; margin-bottom: 0pt"> <tr style="vertical-align: top"> <td style="width: 1in"></td> <td style="width: 0.5in">·</td> <td style="padding-right: 14.6pt">an actual or expected significant adverse change in the regulatory, economic, or technological environment of the debtor that results in a significant decrease in the debtor’s ability to meet its debt obligations.</td></tr> </table> Irrespective of the outcome of the above assessment, the Group presumes that the credit risk has increased significantly since initial recognition when contractual payments are more than 30 days past due, unless the Group has reasonable and supportable information that demonstrates otherwise. The Group regularly monitors the effectiveness of the criteria used to identify whether there has been a significant increase in credit risk and revises them as appropriate to ensure that the criteria are capable of identifying significant increase in credit risk before the amount becomes past due. <table cellpadding="0" cellspacing="0" style="width: 100%; font-size: 10pt; margin-top: 0pt; margin-bottom: 0pt"> <tr style="vertical-align: top"> <td style="width: 0.5in"></td> <td style="width: 0.5in">(ii)</td> <td>Definition of default</td></tr> </table> For internal credit risk management, the Group considers an event of default occurs when information developed internally or obtained from external sources indicates that the debtor is unlikely to pay its creditors, including the Group, in full (without taking into account any collaterals held by the Group). It is presumed that default has occurred when a financial asset is more than 90 days past due unless the Group has reasonable and supportable information to demonstrate that a more lagging default criterion is more appropriate. When assessing expected credit losses, default receivables are subject to higher provisions compared to non-default receivables. This is to account for the increased credit risk associated with defaults. The Group rebutted the presumption of default under ECL model for receivables over 90 days past due based on the good repayment records for those customers with continuous partial settlement and/or good credit rating of the counterparties. <table cellpadding="0" cellspacing="0" style="width: 100%; font-size: 10pt; margin-top: 0pt; margin-bottom: 0pt"> <tr style="vertical-align: top"> <td style="width: 0.5in"></td> <td style="width: 0.5in">(iii)</td> <td>Credit-impaired financial assets</td></tr> </table> A financial asset is credit-impaired when one or more events that have a detrimental impact on the estimated future cash flows of that financial asset have occurred. Evidence that a financial asset is credit-impaired includes observable data about the following events: <table cellpadding="0" cellspacing="0" style="width: 100%; font-size: 10pt; margin-top: 0pt; margin-bottom: 0pt"> <tr style="vertical-align: top"> <td style="width: 1in"></td> <td style="width: 0.5in">(a)</td> <td>significant financial difficulty of the issuer or the borrower;</td></tr> </table> <table cellpadding="0" cellspacing="0" style="width: 100%; font-size: 10pt; margin-top: 0pt; margin-bottom: 0pt"> <tr style="vertical-align: top"> <td style="width: 1in"></td> <td style="width: 0.5in">(b)</td> <td>a breach of contract, such as a default or past due event;</td></tr> </table> <table cellpadding="0" cellspacing="0" style="width: 100%; font-size: 10pt; line-height: 103%; margin-top: 0pt; margin-bottom: 0pt"> <tr style="vertical-align: top"> <td style="width: 1in"></td> <td style="width: 0.5in">(c)</td> <td style="padding-right: 14.6pt">the lender(s) of the borrower, for economic or contractual reasons relating to the borrower’s financial difficulty, having granted to the borrower a concession(s) that the lender(s) would not otherwise consider; or</td></tr> </table> <table cellpadding="0" cellspacing="0" style="width: 100%; font-size: 10pt; margin-top: 0pt; margin-bottom: 0pt"> <tr style="vertical-align: top"> <td style="width: 1in"></td> <td style="width: 0.5in">(d)</td> <td>it is becoming probable that the borrower will enter bankruptcy or other financial reorganization.</td></tr> </table> <table cellpadding="0" cellspacing="0" style="width: 100%; font-size: 10pt; margin-top: 0pt; margin-bottom: 0pt"> <tr style="vertical-align: top"> <td style="width: 0.5in"></td> <td style="width: 0.5in">(iv)</td> <td>Write-off policy</td></tr> </table> The Group writes off a financial asset when there is information indicating that the counterparty is in severe financial difficulty and there is no reasonable expectations of recovering the contractual cash flows, for example, when the counterparty has been placed under liquidation or has entered into bankruptcy proceedings, or, in the case of trade receivables, amounts overdue by more than one year without a feasible repayment plan or without a reasonable expectation of repayment. Financial assets written off may still be subject to enforcement activities under the Group’s recovery procedures, taking into account legal advice where appropriate. A write-off constitutes a derecognition event. Any subsequent recoveries are recognized in profit or loss. <table cellpadding="0" cellspacing="0" style="width: 100%; font-size: 10pt; margin-top: 0pt; margin-bottom: 0pt"> <tr style="vertical-align: top"> <td style="width: 0.5in"></td> <td style="width: 0.5in">(v)</td> <td>Measurement and recognition of ECL</td></tr> </table> The measurement of ECL is a function of the probability of default, loss given default (i.e. the magnitude of the loss if there is a default) and the exposure at default. The assessment of the probability of default and loss given default is based on historical data adjusted by forward-looking information. Estimation of ECL reflects an unbiased and probability-weighted amount that is determined with the respective risks of default occurring as the weights. Generally, the ECL is the difference between all contractual cash flows that are due to the Group in accordance with the contract and the cash flows that the Group expects to receive, discounted at the effective interest rate determined at initial recognition. Where ECL is measured on a collective basis or cater for cases where evidence at the individual instrument level may not yet be available, the financial instruments are grouped on the past due status and settlement pattern of debtors. The grouping is regularly reviewed by management to ensure the constituents of each group continue to share similar credit risk characteristics. The Group recognizes an impairment gain or loss in profit or loss for all financial instruments by adjusting their carrying amount. Financial liabilities and equity Classification as debt or equity Debt and equity instruments are classified as either financial liabilities or as equity in accordance with the substance of the contractual arrangements and the definitions of a financial liability and an equity instrument. Equity instruments An equity instrument is any contract that evidences a residual interest in the assets of an entity after deducting all of its liabilities. Equity instruments issued by the Group are recognized at the proceeds received, net of direct issue costs. Financial liabilities at amortized cost Financial liabilities including trade and other payables, loan from a former related company and amount due to a director are subsequently measured at amortized cost, using the effective interest method. Derecognition of financial liabilities The Group derecognizes financial liabilities when, and only when, the Group’s obligations are discharged, cancelled or have expired. The difference between the carrying amount of the financial liability derecognized and the consideration paid and payable is recognized in profit or loss. Taxation Current tax Income tax expense represents the sum of the tax currently payable and deferred tax. The tax currently payable is based on taxable profit for the year. Taxable profit differs from “profit before tax” as reported in the consolidated statement of profit or loss and other comprehensive income because of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The Group’s liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period. Deferred tax Deferred tax is recognized on temporary differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax base used in the computation of taxable profit. Deferred tax liabilities are generally recognized for all taxable temporary differences. Deferred tax assets are generally recognized for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible temporary differences can be utilized. Such deferred tax assets and liabilities are not recognized if the temporary difference arises from the initial recognition (other than in a business combination) of other assets and liabilities in a transaction that affects neither the taxable profit nor the accounting profit. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered. Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset is realized, based on tax rate (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. The measurement of deferred tax liabilities and assets reflects the tax consequences that would follow from the manner in which the Group expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities. For the purposes of measuring deferred tax for leasing transactions in which the Group recognizes the right-of-use assets and the related lease liabilities, the Group first determines whether the tax deductions are attributable to the right-of-use assets or the lease liabilities. Deferred tax assets and liabilities are offset when there is a legally enforceable right to set off current tax assets against current tax liabilities and when they relate to income taxes levied by the same taxation authority and the Group intends to settle its current tax assets and liabilities on a net basis. Current and deferred tax are recognized in profit or loss, except when they relate to items that are recognized in other comprehensive income or directly in equity, in which case, the current and deferred tax are also recognized in other comprehensive income or directly in equity respectively. Foreign currency translation The functional currency is determined using the currency of the primary economic environment in which that entity operates. The functional currency, as determined by management, of the Company and its subsidiaries is HK$. The consolidated financial statements are presented in HK$, which is also the Group’s presentation currency. Foreign currency transactions are translated into functional currency using the exchange rates prevailing at the date of the transaction. Foreign currency monetary items are translated at the period-end exchange rate. Non-monetary items measured at historical cost continue to be carried at the exchange rate at the date of the transaction. Non-monetary items measured at fair value are reported at the exchange rate at the date when fair values were determined. Exchange differences arising on the translation of monetary items or on settlement of monetary items are recognized in the statement of comprehensive loss in the period in which they arise, except where deferred in equity as a qualifying cash flow or net investment hedge. Exchange differences arising on the translation of non-monetary items are recognized in other comprehensive income to the extent that gains and losses arising on those non-monetary items are also recognized in other comprehensive income. Where the non-monetary gain or loss is recognized in profit or loss, the exchange component is also recognized in profit or loss. Provisions and Contingencies Provisions Provisions are recognized when the Group has a present legal or constructive obligation as a result of past event, and it is probable that an outflow of economic resources will be required to settle that obligation and the amount be estimated reliably. Provisions are measured at the management’s best estimate of the expenditure required to settle the obligation at the end of the reporting period. Where the effect of the time value of money is material, the amount of the provision shall be discounted to present value using a pre-tax discount rate that reflects the current market assessment of the time value of money and risks specific to the obligation. When discounting is used, the increase in the provision due to passage of time is recognized as a finance cost in profit or loss. Contingencies As of March 31, 2025 and 2026, the Group was not a party to any material legal or administrative proceedings. From time to time, the Group is involved in various other legal and regulatory proceedings arising in the normal course of business. While the Group cannot predict the occurrence or outcome of these proceedings with certainty, it does not believe that an adverse result in any pending legal or regulatory proceeding, individually or in the aggregate, would be material to the Group’s consolidated financial condition or cash flows; however, an unfavorable outcome could have a material adverse effect on the Group’s results of operations. Government grants Government grants are recognized at their fair value where there is reasonable assurance that the grant will be received, and all attaching conditions will be complied with. Where the grant relates to an asset, the fair value is recognized as deferred capital grant on the consolidated statements of financial position and is amortized to profit or loss over the expected useful life of the relevant asset by equal annual instalments. Where the grant relates to an expense item, it is recognized in profit or loss over the period necessary to match them on a systematic basis to the costs that it is intended to compensate. Earnings per share The Group computes earnings per share of Class A Ordinary Shares and Class B Ordinary Shares stock using the two-class method. Basic earnings per share is computed using the weighted-average number of shares outstanding during the period. Diluted earnings per share is computed using the weighted-average number of shares and the effect of potentially dilutive securities outstanding during the period. Potentially dilutive securities consist of restricted stock units and other contingently issuable shares. The dilutive effect of outstanding restricted stock units and other contingently issuable shares is reflected in diluted earnings per share by application of the treasury stock method. The rights, including the liquidation and dividend rights, of the holders of our Class A Ordinary Shares and Class B Ordinary Shares stock are identical, except with respect to voting. In the years ended March 31, 2024, 2025 and 2026, the earnings per share amounts are the same for Class A Ordinary Shares and Class B Ordinary Shares stock because the holders of each class are entitled to equal per share dividends or distributions in liquidation. The Company had no dilutive shares as of March 31, 2024, 2025 and 2026. Critical Accounting Estimates and Significant Management Judgments IMPAIRMENT ASSESSMENT ON TRADE RECEIVABLES The Group applies simplified approach under IFRS 9 to provide for ECL using lifetime expected loss provision for trade receivables from contracts with customers and assessed the impairment assessment with credit-impaired individually by making periodic assessments on the recoverability of the receivables based on the historical credit loss experience, adjusted for factors that are specific to the debtors, general economic conditions, assessment of both the current conditions and repayment arrangements with the customers at the reporting date as well as the forecast of future conditions. The provision rates are based on the historical credit loss experience and are adjusted for forward-looking information that is available without undue cost or effort. At every reporting date, the historical observed default rates are reassessed and changes in the forward-looking information are considered. For internal credit risk management, the Group considers an event of default occurs when information developed internally or obtained from external sources indicates that the debtor is unlikely to pay its creditors, including the Group, in full. It is presumed that default has occurred when a financial asset is more than 90 days past due unless the Group has reasonable and supportable information to demonstrate that a more lagging default criterion is more appropriate. When assessing expected credit losses, default receivables are subject to higher provisions compared to non-default receivables. This is to account for the increased credit risk associated with defaults.

Basis of consolidation The consolidated financial statements incorporate the financial statements of the Company and entities (including structured entities) controlled by the Company and its subsidiaries. Control is achieved when the Company: <table cellpadding="0" cellspacing="0" style="width: 100%; font-size: 10pt; margin-top: 0pt; margin-bottom: 0pt"> <tr style="vertical-align: top"> <td style="width: 0.5in"></td> <td style="width: 0.5in">-</td> <td>has power over the investee;</td></tr> </table> <table cellpadding="0" cellspacing="0" style="width: 100%; font-size: 10pt; margin-top: 0pt; margin-bottom: 0pt"> <tr style="vertical-align: top"> <td style="width: 0.5in"></td> <td style="width: 0.5in">-</td> <td>is exposed, or has rights, to variable returns from its involvement with the investee; and</td></tr> </table> <table cellpadding="0" cellspacing="0" style="width: 100%; font-size: 10pt; margin-top: 0pt; margin-bottom: 0pt"> <tr style="vertical-align: top"> <td style="width: 0.5in"></td> <td style="width: 0.5in">-</td> <td>has the ability to use its power to affect its returns.</td></tr> </table> The Group reassesses whether or not it controls an investee if facts and circumstances indicate that there are changes to one or more of the three elements of control listed above. Consolidation of a subsidiary begins when the Group obtains control over the subsidiary and ceases when the Group loses control of the subsidiary. Specifically, income and expenses of a subsidiary acquired or disposed of during the year are included in the consolidated statement of profit or loss and other comprehensive income from the date the Group gains control until the date when the Group ceases to control the subsidiary. Profit or loss and each item of other comprehensive income are attributed to the owners of the Group and to the non-controlling interests. Total comprehensive income of subsidiaries is attributed to the owners of the Group and to the non-controlling interests even if this results in the non-controlling interests having a deficit balance. When necessary, adjustments are made to the financial statements of subsidiaries to bring their accounting policies into line with the Group’s accounting policies. All intra-group assets and liabilities, equity, income, expenses and cash flows relating to transactions between members of the Group are eliminated in full on consolidation. Common control Acquisition of entities under the Group Reorganization does not result in any change in economic substance. Accordingly, the consolidated financial statements of the Group are a continuation of the acquired entities and are accounted for as follows: <table cellpadding="0" cellspacing="0" style="width: 100%; font-size: 10pt; line-height: 103%; margin-top: 0pt; margin-bottom: 0pt"> <tr style="vertical-align: top"> <td style="width: 0.5in"></td> <td style="width: 0.5in">-</td> <td style="padding-right: 14.6pt">The results of entities are presented as if the internal reorganization occurred from the beginning of the earliest period presented in the consolidated financial statements;</td></tr> </table> <table cellpadding="0" cellspacing="0" style="width: 100%; font-size: 10pt; line-height: 103%; margin-top: 0pt; margin-bottom: 0pt"> <tr style="vertical-align: top"> <td style="width: 0.5in"></td> <td style="width: 0.5in">-</td> <td style="padding-right: 14.6pt">The Group will consolidate the assets and liabilities of the acquired entities at the pre-combination carrying amounts. No adjustments are made to reflect fair values, or recognize any new assets or liabilities, at the date of the internal reorganization that would otherwise be done under the acquisition method; and</td></tr> </table> <table cellpadding="0" cellspacing="0" style="width: 100%; font-size: 10pt; line-height: 103%; margin-top: 0pt; margin-bottom: 0pt"> <tr style="vertical-align: top"> <td style="width: 0.5in"></td> <td style="width: 0.5in">-</td> <td style="padding-right: 14.6pt">No new goodwill is recognized as a result of the internal reorganization. The only goodwill that is recognized is the existing goodwill relating to the combining entities. Any difference between the consideration paid/transferred and the equity acquired is reflected within equity as merger reserve.</td></tr> </table> Subsidiaries Subsidiaries are entities controlled by the Group. The Group controls an entity when the Group is exposed to, or has rights to, variable returns from its involvement with the entity and has the ability to affect those returns through its power over the entity.

Leases Definition of a lease A contract is, or contains, a lease if the contract conveys the right to control the use of an identified asset for a period of time in exchange for consideration. For contracts entered into or modified or arising from business combinations on or after the date of initial application, the Group assesses whether a contract is or contains a lease based on the definition under IFRS 16 at inception, modification date or acquisition date, as appropriate. Such contract will not be reassessed unless the terms and conditions of the contract are subsequently changed. The Group as a lessee Right-of-use assets The cost of right-of-use asset includes: <table cellpadding="0" cellspacing="0" style="width: 100%; font-size: 10pt; line-height: 9.7pt; margin-top: 0pt; margin-bottom: 0pt"> <tr style="vertical-align: top"> <td style="width: 0.5in"></td> <td style="width: 0.5in">·</td> <td>the amount of the initial measurement of the lease liability;</td></tr> </table> <table cellpadding="0" cellspacing="0" style="width: 100%; font-size: 10pt; line-height: 9.6pt; margin-top: 0pt; margin-bottom: 0pt"> <tr style="vertical-align: top"> <td style="width: 0.5in"></td> <td style="width: 0.5in">·</td> <td>any lease payments made at or before the commencement date, less any lease incentives received;</td></tr> </table> <table cellpadding="0" cellspacing="0" style="width: 100%; font-size: 10pt; line-height: 9.6pt; margin-top: 0pt; margin-bottom: 0pt"> <tr style="vertical-align: top"> <td style="width: 0.5in"></td> <td style="width: 0.5in">·</td> <td>any initial direct costs incurred by the Group; and</td></tr> </table> <table cellpadding="0" cellspacing="0" style="width: 100%; font-size: 10pt; line-height: 97%; margin-top: 0pt; margin-bottom: 0pt"> <tr style="vertical-align: top"> <td style="width: 0.5in"></td> <td style="width: 0.5in">·</td> <td style="padding-right: 14.6pt">an estimate of costs to be incurred by the Group in dismantling and removing the underlying assets, restoring the site on which it is located or restoring the underlying asset to the condition required by the terms and conditions of the lease.</td></tr> </table> Right-of-use assets are depreciated on a straight-line basis over the shorter of its estimated useful life and the lease term, unless there is a transfer of ownership or purchase option which is reasonably certain to be exercised at the end of the lease term. If there is a transfer of ownership or purchase option which is reasonably certain to be exercised at the end of the lease term, the lessee depreciates the right-of-use asset over the useful life of the underlying asset. The Group presents right-of-use assets as a separate line item on the consolidated statement of financial position. Lease liabilities At the commencement date of a lease, the Group recognizes and measures the lease liability at the present value of lease payments that are unpaid at that date. In calculating the present value of lease payments, the Group uses the incremental borrowing rate at the lease commencement date if the interest rate implicit in the lease is not readily determinable. The lease payments include: <table cellpadding="0" cellspacing="0" style="width: 100%; font-size: 10pt; line-height: 9.7pt; margin-top: 0pt; margin-bottom: 0pt"> <tr style="vertical-align: top"> <td style="width: 0.5in"></td> <td style="width: 0.5in">·</td> <td>fixed payments (including in-substance fixed payments) less any lease incentives receivable;</td></tr> </table> <table cellpadding="0" cellspacing="0" style="width: 100%; font-size: 10pt; line-height: 9.6pt; margin-top: 0pt; margin-bottom: 0pt"> <tr style="vertical-align: top"> <td style="width: 0.5in"></td> <td style="width: 0.5in">·</td> <td>variable lease payments that depend on an index or a rate, initially measured using the index or rate as of the commencement date;</td></tr> </table> <table cellpadding="0" cellspacing="0" style="width: 100%; font-size: 10pt; line-height: 9.6pt; margin-top: 0pt; margin-bottom: 0pt"> <tr style="vertical-align: top"> <td style="width: 0.5in"></td> <td style="width: 0.5in">·</td> <td>amounts expected to be payable by the Group under residual value guarantees;</td></tr> </table> <table cellpadding="0" cellspacing="0" style="width: 100%; font-size: 10pt; line-height: 9.6pt; margin-top: 0pt; margin-bottom: 0pt"> <tr style="vertical-align: top"> <td style="width: 0.5in"></td> <td style="width: 0.5in">·</td> <td>the exercise price of a purchase option if the Group is reasonably certain to exercise the option; and</td></tr> </table> <table cellpadding="0" cellspacing="0" style="width: 100%; font-size: 10pt; line-height: 9.7pt; margin-top: 0pt; margin-bottom: 0pt"> <tr style="vertical-align: top"> <td style="width: 0.5in"></td> <td style="width: 0.5in">·</td> <td>payments of penalties for terminating a lease, if the lease term reflects the Group exercising an option to terminate the lease.</td></tr> </table> After the commencement date, lease liabilities are adjusted by interest accretion and lease payments. The Group remeasures lease liabilities (and makes a corresponding adjustment to the related right-of-use assets) whenever: <table cellpadding="0" cellspacing="0" style="width: 100%; font-size: 10pt; line-height: 97%; margin-top: 0pt; margin-bottom: 0pt"> <tr style="vertical-align: top"> <td style="width: 0.5in"></td> <td style="width: 0.5in">·</td> <td style="padding-right: 14.6pt">the lease term has changed or there is a change in the assessment of exercise of a purchase option, in which case the related lease liability is remeasured by discounting the revised lease payments using a revised discount rate at the date of reassessment.</td></tr> </table> <table cellpadding="0" cellspacing="0" style="width: 100%; font-size: 10pt; line-height: 97%; margin-top: 0pt; margin-bottom: 0pt"> <tr style="vertical-align: top"> <td style="width: 0.5in"></td> <td style="width: 0.5in">·</td> <td style="padding-right: 14.6pt">the lease payments change due to changes in market rental rates following a market rent review/expected payment under a guaranteed residual value, in which cases the related lease liability is remeasured by discounting the revised lease payments using the initial discount rate.</td></tr> </table> The Group presents lease liabilities as a separate line item on the consolidated statement of financial position. Short-term leases Payments associated with short-term leases are recognised on a straight-line basis as an expense. Short-term leases are leases with a lease term of 12 months or less from the commencement date and do not contain a purchase option.

Deferred offering costs Deferred offering costs primarily consist of legal costs, registration fees and other professional costs. These costs that are incremental costs directly attributable to the initial public offering are deferred and will be charged to shareholder’s equity against the gross proceeds of the initial public offering at completion.

Revenue recognition Nature of goods or services The nature of the goods or services provided by the Group are: provision of security related service and asset management services which include (i) brokerage services; (ii) underwriting and placement; (iii) asset management and (iv) advisory and consultancy services and trading of timepieces. Identification of performance obligations At contract inception, the Group assesses the goods or services promised in a contract with a customer and identifies as a performance obligation each promise to transfer to the customer either: <table cellpadding="0" cellspacing="0" style="width: 100%; font-size: 10pt; margin-top: 0pt; margin-bottom: 0pt"> <tr style="vertical-align: top"> <td style="width: 0.5in"></td> <td style="width: 0.5in">(a)</td> <td>a good or service (or a bundle of goods or services) that is distinct; or</td></tr> </table> <table cellpadding="0" cellspacing="0" style="width: 100%; font-size: 10pt; margin-top: 0pt; margin-bottom: 0pt"> <tr style="vertical-align: top"> <td style="width: 0.5in"></td> <td style="width: 0.5in">(b)</td> <td>a series of distinct goods or services that are substantially the same and that have the same pattern of transfer to the customer.</td></tr> </table> A good or service that is promised to a customer is distinct if both of the following criteria are met: <table cellpadding="0" cellspacing="0" style="width: 100%; font-size: 10pt; line-height: 103%; margin-top: 0pt; margin-bottom: 0pt"> <tr style="vertical-align: top"> <td style="width: 0.5in"></td> <td style="width: 0.5in">(a)</td> <td style="padding-right: 14.6pt">the customer can benefit from the good or service either on its own or together with other resources that are readily available to the customer (i.e. the good or service is capable of being distinct); and</td></tr> </table> <table cellpadding="0" cellspacing="0" style="width: 100%; font-size: 10pt; line-height: 103%; margin-top: 0pt; margin-bottom: 0pt"> <tr style="vertical-align: top"> <td style="width: 0.5in"></td> <td style="width: 0.5in">(b)</td> <td style="padding-right: 14.6pt">the Group’s promise to transfer the goods or service to the customer is separately identifiable from other promises in the contract (i.e. the promise to transfer to good or service is distinct within the context of the contract).</td></tr> </table> Timing of revenue recognition Revenue is recognized when (or as) the Group satisfies a performance obligation by transferring a promised good or service (i.e. an asset) to a customer. An asset is transferred when (or as) the customer obtains control of that asset. The Group transfers control of a good or service over time and, therefore, satisfies a performance obligation and recognizes revenue over time, if one of the following criteria is met: <table cellpadding="0" cellspacing="0" style="width: 100%; font-size: 10pt; margin-top: 0pt; margin-bottom: 0pt"> <tr style="vertical-align: top"> <td style="width: 0.5in"></td> <td style="width: 0.5in">(a)</td> <td>the customer simultaneously receives and consumes the benefits provided by the Group’s performance as the Group performs;</td></tr> </table> <table cellpadding="0" cellspacing="0" style="width: 100%; font-size: 10pt; margin-top: 0pt; margin-bottom: 0pt"> <tr style="vertical-align: top"> <td style="width: 0.5in"></td> <td style="width: 0.5in">(b)</td> <td>the Group’s performance creates or enhances an asset (for example, work in progress) that the customer controls as the asset is created or enhances; or</td></tr> </table> <table cellpadding="0" cellspacing="0" style="width: 100%; font-size: 10pt; line-height: 103%; margin-top: 0pt; margin-bottom: 0pt"> <tr style="vertical-align: top"> <td style="width: 0.5in"></td> <td style="width: 0.5in">(c)</td> <td style="padding-right: 14.6pt">or the Group’s performance does not create an asset with an alternative use to the Group and the Group has an enforceable right to payment for performance completed to date.</td></tr> </table> If a performance obligation is not satisfied over time, the Group satisfies the performance obligation as a point in time when the customer obtains control of the promised asset. In determining when the transfer of control occurs, the Group considers the concept of control and such indicators as legal title, physical possession, right to payment, significant risks and rewards of ownership of the asset, and customer acceptance. For income from security related service and asset management income, revenue is recognized on the following basis: <table cellpadding="0" cellspacing="0" style="width: 100%; font-size: 10pt; line-height: 103%; margin-top: 0pt; margin-bottom: 0pt"> <tr style="vertical-align: top"> <td style="width: 0.5in"></td> <td style="width: 0.5in">-</td> <td style="text-align: justify; padding-right: 14.6pt">brokerage commission on dealing in securities and future contract is recognized on a trade date basis when the services are rendered, the amount for which can be reliably estimated and it is probable that the income will be received. The brokerage commission income is due on the settlement date of their respective trade dates, normally two or three business days after the respective trade date. The revenue is recognized at a point in time (trade date) when the performance obligation has been satisfied by the completion of trades and the risks and rewards of ownership have been transferred to/from the customer. The Group acts as an agent. The transaction price is a variable consideration as the price is determined to be a fixed percentage of transaction amount. Commission fees are directly charged from the customer’s account when the transactions are executed;</td></tr> </table> <table cellpadding="0" cellspacing="0" style="width: 100%; font-size: 10pt; line-height: 103%; margin-top: 0pt; margin-bottom: 0pt"> <tr style="vertical-align: top"> <td style="width: 0.5in"></td> <td style="width: 0.5in">-</td> <td style="text-align: justify; padding-right: 14.6pt">underwriting and placing commission is recognized when the relevant placing, underwriting, sub-underwriting or structured products arrangement activities are completed. Accordingly, the revenue is recognized at a point in time when the performance obligation has been satisfied by the completion of transaction and the risks and rewards of ownership have been transferred to/from the customer;</td></tr> </table> <table cellpadding="0" cellspacing="0" style="width: 100%; font-size: 10pt; margin-top: 0pt; margin-bottom: 0pt"> <tr style="vertical-align: top"> <td style="width: 0.5in"></td> <td style="width: 0.5in">-</td> <td>income from provision of asset management services includes (i) investment management fee and (ii) performance fee.</td></tr> </table> <table cellpadding="0" cellspacing="0" style="width: 100%; font-size: 10pt; line-height: 103%; margin-top: 0pt; margin-bottom: 0pt"> <tr style="vertical-align: top"> <td style="width: 1in"></td> <td style="width: 0.5in">(i)</td> <td style="text-align: justify; padding-right: 14.6pt">investment management fee is recognized over time when customers simultaneously receive and consume the benefit provided by the Group. The Group rendered asset management services to customers as a principal, which are recorded over the period of service provided. Asset management income is charged by the Group to funds monthly and collected directly out of custodial accounts. The Group provide asset management services to individual customers and charges customers management fee at fixed percentage of asset value under management in accordance with the agreements. The fee is due and paid within the specified terms of payment. The transaction price is a variable consideration as the price is determined to be a fixed percentage of asset value.</td></tr> </table> <table cellpadding="0" cellspacing="0" style="width: 100%; font-size: 10pt; line-height: 103%; margin-top: 0pt; margin-bottom: 0pt"> <tr style="vertical-align: top"> <td style="width: 1in"></td> <td style="width: 0.5in">(ii)</td> <td style="text-align: justify; padding-right: 14.6pt">performance fees is accounted for when the return on assets under management, over a given period established in each fund’s private memorandum, exceeds certain return benchmarks or other performance benchmarks, depending on each fund’s private memorandum. Performance fees are calculated periodically. Performance fees are a form of variable consideration. The Company recognizes these fees at a point in time when the associated performance obligations are satisfied, the related uncertainties are resolved, the likelihood of a claw-back or reversal is improbable and the likely amount of the transaction prices can be estimated without significant chance of reversal, indicating high probability of economic benefits and cash inflow to us. No performance fee is noted for the years ended March 31, 2025 and 2026.</td></tr> </table> <table cellpadding="0" cellspacing="0" style="width: 100%; font-size: 10pt; line-height: 103%; margin-top: 0pt; margin-bottom: 0pt"> <tr style="vertical-align: top"> <td style="width: 0.5in"></td> <td style="width: 0.5in">-</td> <td style="text-align: justify; padding-right: 14.6pt">advisory and consultancy income is recognized over time when the relevant advises and consultancy services have been provided or rendered. The Group enter a distinct contract with its customers as a principal for the provision of advisory and consultancy services. The Group concludes that each monthly investment advisory service (1) is distinct and (2) meets the criteria for recognizing revenue over time. In addition, the Group concludes that the services provided each month are substantially similar and result in the transfer of substantially similar services to the customers each month. That is, the benefit consumed by the customers is substantially similar for each month, even though the exact volume of services may vary. There is no variable consideration in the transaction price. Accordingly, based on the output methods, the Group recognizes revenues from advisory services on a monthly basis when it satisfies its performance obligations throughout the contract terms.</td></tr> </table> For income from trading of timepieces, revenue is recognized at a point in time at which the customer obtains the control of the promised asset, which generally coincides with the time when the goods are delivered to customers and the title is passed.

Employee benefits Retirement benefit cost Payments to the Mandatory Provident Fund Scheme are recognized as an expense when employees have rendered service entitling them to the contributions.

Borrowing costs All borrowing costs are recognized in profit or loss in the period in which they are incurred.

Cash and cash equivalents For the purpose of the consolidated statements of cash flows, cash and cash equivalents comprise cash on hand, highly liquid investments with original maturities of three months or less that are readily convertible to known amounts of cash and which are subject to an insignificant risk of changes in value and demand deposits which are readily convertible into known amounts of cash and which are subject to an insignificant risk of changes in value, and have a short maturity of generally within three months when acquired, less bank overdrafts which are repayable on demand and form in integral part of the Group’s cash management. For the purposes of the consolidated statements of financial position, cash and cash equivalents comprise cash on hand and at banks which are not restricted to use.

Property, plant and equipment Property, plant and equipment are stated in the consolidated statement of financial position at cost less subsequent accumulated depreciation and subsequent accumulated impairment losses, if any. Depreciation is recognized so as to allocate the cost of items of property, plant and equipment over their estimated useful lives, using the straight-line method. The estimated useful lives and depreciation method are reviewed at the end of each reporting period, with the effect of any changes in estimate accounted for on a prospective basis. An item of property, plant and equipment is derecognized upon disposal or when no future economic benefits are expected to arise from the continued use of the asset. Any gain or loss arising on the disposal or retirement of an item of property, plant and equipment is determined as the difference between the sales proceeds and the carrying amount of the asset and is recognized in profit or loss.

Impairment of non-financial assets At the end of each financial year, the Group assesses the carrying amounts of its non-financial assets to determine whether there is any indication that those assets have suffered an impairment loss. If any such indication exists, the recoverable amount of the asset is estimated in order to determine the extent of the impairment loss (if any). Where it is not possible to estimate the recoverable amount of an individual asset, the Group estimates the recoverable amount of the cash-generating unit to which the asset belongs. If the recoverable amount of an asset (or cash-generating unit) is estimated to be less than its carrying amount, the carrying amount of the asset (cash-generating unit) is reduced to its recoverable amount. An impairment loss is recognized immediately in profit or loss, unless the relevant asset is carried at a revalued amount, in which case the impairment loss is recognized in other comprehensive income up to the amount of any previous revaluation. Where an impairment loss subsequently reverses, the carrying amount of the asset (cash-generating unit) is increased to the revised estimate of its recoverable amount, but so that the increased carrying amount does not exceed the carrying amount that would have been determined had no impairment loss been recognized for the asset (cash-generating unit) in prior years. A previously recognized impairment for an asset other than goodwill is only reversed if there has been a change in the estimates used to determine the asset’s recoverable amount since the last impairment loss was recognized. A reversal of an impairment loss is recognized immediately in profit or loss, unless the relevant asset is carried at a revalued amount, in which case the reversal of the impairment loss is treated as a revaluation increase.

Related parties A party is considered to be related to the Group if: <table cellpadding="0" cellspacing="0" style="width: 100%; font-size: 10pt; margin-top: 0pt; margin-bottom: 0pt"> <tr style="vertical-align: top"> <td style="width: 0.5in"></td> <td style="width: 0.5in">(a)</td> <td>the party is a person or a close member of that person’s family and that person</td></tr> </table> <table cellpadding="0" cellspacing="0" style="width: 100%; font-size: 10pt; margin-top: 0pt; margin-bottom: 0pt"> <tr style="vertical-align: top"> <td style="width: 1in"></td> <td style="width: 0.5in">(i)</td> <td>has control or joint control over the Group;</td></tr> </table> <table cellpadding="0" cellspacing="0" style="width: 100%; font-size: 10pt; margin-top: 0pt; margin-bottom: 0pt"> <tr style="vertical-align: top"> <td style="width: 1in"></td> <td style="width: 0.5in">(ii)</td> <td>has significant influence over the Group; or</td></tr> </table> <table cellpadding="0" cellspacing="0" style="width: 100%; font-size: 10pt; margin-top: 0pt; margin-bottom: 0pt"> <tr style="vertical-align: top"> <td style="width: 1in"></td> <td style="width: 0.5in">(iii)</td> <td>is a member of the key management personnel of the Group or of a parent of the Group;</td></tr> </table> or <table cellpadding="0" cellspacing="0" style="width: 100%; font-size: 10pt; margin-top: 0pt; margin-bottom: 0pt"> <tr style="vertical-align: top"> <td style="width: 0.5in"></td> <td style="width: 0.5in">(b)</td> <td>the party is an entity where any of the following conditions applies:</td></tr> </table> <table cellpadding="0" cellspacing="0" style="width: 100%; font-size: 10pt; margin-top: 0pt; margin-bottom: 0pt"> <tr style="vertical-align: top"> <td style="width: 1in"></td> <td style="width: 0.5in">(i)</td> <td>the entity and the Group are members of the same group;</td></tr> </table> <table cellpadding="0" cellspacing="0" style="width: 100%; font-size: 10pt; margin-top: 0pt; margin-bottom: 0pt"> <tr style="vertical-align: top"> <td style="width: 1in"></td> <td style="width: 0.5in">(ii)</td> <td>one entity is an associate or joint venture of the other entity (or of a parent, subsidiary or fellow subsidiary of the other entity);</td></tr> </table> <table cellpadding="0" cellspacing="0" style="width: 100%; font-size: 10pt; margin-top: 0pt; margin-bottom: 0pt"> <tr style="vertical-align: top"> <td style="width: 1in"></td> <td style="width: 0.5in">(iii)</td> <td>the entity and the Group are joint ventures of the same third party;</td></tr> </table> <table cellpadding="0" cellspacing="0" style="width: 100%; font-size: 10pt; margin-top: 0pt; margin-bottom: 0pt"> <tr style="vertical-align: top"> <td style="width: 1in"></td> <td style="width: 0.5in">(iv)</td> <td>one entity is a joint venture of a third entity and the other entity is an associate of the third entity;</td></tr> </table> <table cellpadding="0" cellspacing="0" style="width: 100%; font-size: 10pt; margin-top: 0pt; margin-bottom: 0pt"> <tr style="vertical-align: top"> <td style="width: 1in"></td> <td style="width: 0.5in">(v)</td> <td>the entity is a post-employment benefit plan for the benefit of employees of either the Group or an entity related to the Group;</td></tr> </table> <table cellpadding="0" cellspacing="0" style="width: 100%; font-size: 10pt; margin-top: 0pt; margin-bottom: 0pt"> <tr style="vertical-align: top"> <td style="width: 1in"></td> <td style="width: 0.5in">(vi)</td> <td>the entity is controlled or jointly controlled by a person identified in (a);</td></tr> </table> <table cellpadding="0" cellspacing="0" style="width: 100%; font-size: 10pt; margin-top: 0pt; margin-bottom: 0pt"> <tr style="vertical-align: top"> <td style="width: 1in"></td> <td style="width: 0.5in">(vii)</td> <td style="padding-right: 14.6pt">a person identified in (a)(i) has significant influence over the entity or is a member of the key management personnel of the entity (or of a parent of the entity); and</td></tr> </table> <table cellpadding="0" cellspacing="0" style="width: 100%; font-size: 10pt; margin-top: 0pt; margin-bottom: 0pt"> <tr style="vertical-align: top"> <td style="width: 1in"></td> <td style="width: 0.5in">(viii)</td> <td>the entity, or any member of a group of which it is a part, provides key management personnel services to the Group or to the parent of the Group.</td></tr> </table>

Inventories Inventories are stated at the lower of cost and net realizable value. Cost is calculated on a specific identification basis for watches. Net realizable value is the estimated selling price for inventories less the estimated costs of completion and costs necessary to make the sale. Cost necessary to make the sale include incremental costs directly attributable to the sale and non-incremental costs which the Group must incur to make the sale. When inventories are sold, the carrying amount of those inventories is recognized as an expense in which the related revenue is recognized. The amount of any write-down of inventories to net realizable value and all losses of inventories are recognized as an expense in the period the write-down or loss occurs. The amount of any reversal of any write-down of inventories is recognized as a reduction in the amount of inventories recognized as an expense in which the reversal occurs.

Financial assets Initial recognition and measurement Financial assets of the Group are classified, at initial recognition, as subsequently measured at amortized cost. The classification of financial assets at initial recognition depends on the financial asset's contractual cash flow characteristics and the Group’s business model for managing them. The Group initially measures a financial asset at its fair value, plus in the case of a financial asset not at fair value through profit or loss, transaction costs. The Group’s business model for managing financial assets refers to how it manages its financial assets in order to generate cash flows. The business model determines whether cash flows will result from collecting contractual cash flows, selling the financial assets, or both. All regular way purchases and sales of financial assets are recognized on the trade date, that is, the date that the Group commits to purchase or sell the asset. Regular way purchases or sales are purchases or sales of financial assets that require delivery of assets within the period generally established by regulation or convention in the marketplace. Subsequent measurement The subsequent measurement of financial assets depends on their classification as follows: Financial assets at amortized cost The Group measures financial assets at amortized cost if both of the following conditions are met: <table cellpadding="0" cellspacing="0" style="width: 100%; font-size: 10pt; line-height: 9.7pt; margin-top: 0pt; margin-bottom: 0pt"> <tr style="vertical-align: top"> <td style="width: 0.5in"></td> <td style="width: 0.5in">·</td> <td>The financial asset is held within a business model with the objective to hold financial assets in order to collect contractual cash flows.</td></tr> </table> <table cellpadding="0" cellspacing="0" style="width: 100%; font-size: 10pt; line-height: 97%; margin-top: 0pt; margin-bottom: 0pt"> <tr style="vertical-align: top"> <td style="width: 0.5in"></td> <td style="width: 0.5in">·</td> <td style="padding-right: 14.6pt">The contractual terms of the financial asset give rise on specified dates to cash flows that are solely payment of principal and interest on the principal amount outstanding.</td></tr> </table> Financial assets at amortized cost are subsequently measured using the effective interest method and are subject to impairment. Gains and losses are recognized in profit or loss when the asset is derecognized, modified or impaired. Derecognition of financial assets A financial asset (or, where applicable, a part of a financial asset or part of a group of similar financial assets) is primarily derecognized (i.e., removed from the Group’s consolidated statement of financial position) when: <table cellpadding="0" cellspacing="0" style="width: 100%; font-size: 10pt; line-height: 9.7pt; margin-top: 0pt; margin-bottom: 0pt"> <tr style="vertical-align: top"> <td style="width: 0.5in"></td> <td style="width: 0.5in">·</td> <td style="text-align: justify">the rights to receive cash flows from the asset have expired; or</td></tr> </table> <table cellpadding="0" cellspacing="0" style="width: 100%; font-size: 10pt; line-height: 100%; margin-top: 0pt; margin-bottom: 0pt"> <tr style="vertical-align: top"> <td style="width: 0.5in"></td> <td style="width: 0.5in">·</td> <td style="text-align: justify; padding-right: 14.6pt">the Group has transferred its rights to receive cash flows from the asset or has assumed an obligation to pay the received cash flows in full without material delay to a third party under a “pass-through” arrangement; and either (a) the Group has transferred substantially all the risks and rewards of the asset, or (b) the Group has neither transferred nor retained substantially all the risks and rewards of the asset, but has transferred control of the asset.</td></tr> </table> When the Group has transferred its rights to receive cash flows from an asset or has entered into a pass-through arrangement, it evaluates if, and to what extent it, has retained the risk and rewards of ownership of the asset. When it has neither transferred nor retained substantially all the risks and rewards of the asset nor transferred control of the asset, the Group continues to recognize the transferred asset to the extent of the Group’s continuing involvement. In that case, the Group also recognizes an associated liability. The transferred asset and the associated liability are measured on a basis that reflects the rights and obligations that the Group has retained. Continuing involvement that takes the form of a guarantee over the transferred asset is measured at the lower of the original carrying amount of the asset and the maximum amount of consideration that the Group could be required to repay. Impairment of financial assets under IFRS 9 The Group performs impairment assessment under expected credit loss (“ECL”) model on financial assets. The amount of ECL is updated at each reporting date to reflect changes in credit risk since initial recognition. Lifetime ECL represents the ECL that will result from all possible default events over the expected life of the relevant instrument. In contrast, 12-month ECL (“12m ECL”) represents the portion of lifetime ECL that is expected to result from default events that are possible within 12 months after the reporting date. Assessment is done based on the Group’s historical credit loss experience, adjusted for factors that are specific to the debtors, general economic conditions and an assessment of both the current conditions at the reporting date as well as the forecast of future conditions. For all instruments, the Group measures the loss allowance equal to 12m ECL, unless when there has been a significant increase in credit risk since initial recognition, the Group recognizes lifetime ECL. The assessment of whether lifetime ECL should be recognized is based on significant increases in the likelihood or risk of a default occurring since initial recognition. <table cellpadding="0" cellspacing="0" style="width: 100%; font-size: 10pt; margin-top: 0pt; margin-bottom: 0pt"> <tr style="vertical-align: top"> <td style="width: 0.5in"></td> <td style="width: 0.5in">(i)</td> <td>Significant increase in credit risk</td></tr> </table> In assessing whether the credit risk has increased significantly since initial recognition, the Group compares the risk of a default occurring on the financial instrument as of the reporting date with the risk of a default occurring on the financial instrument as of the date of initial recognition. In making this assessment, the Group considers both quantitative and qualitative information that is reasonable and supportable, including historical experience and forward-looking information that is available without undue cost or effort. In particular, the following information is taken into account when assessing whether credit risk has increased significantly: <table cellpadding="0" cellspacing="0" style="width: 100%; font-size: 10pt; line-height: 9.7pt; margin-top: 0pt; margin-bottom: 0pt"> <tr style="vertical-align: top"> <td style="width: 1in"></td> <td style="width: 0.5in">·</td> <td>an actual or expected significant deterioration in the financial instrument’s internal credit rating;</td></tr> </table> <table cellpadding="0" cellspacing="0" style="width: 100%; font-size: 10pt; line-height: 97%; margin-top: 0pt; margin-bottom: 0pt"> <tr style="vertical-align: top"> <td style="width: 1in"></td> <td style="width: 0.5in">·</td> <td style="padding-right: 14.6pt">significant deterioration in external market indicators of credit risk, e.g. a significant increase in the credit spread, the credit default swap prices for the debtor;</td></tr> </table> <table cellpadding="0" cellspacing="0" style="width: 100%; font-size: 10pt; line-height: 97%; margin-top: 0pt; margin-bottom: 0pt"> <tr style="vertical-align: top"> <td style="width: 1in"></td> <td style="width: 0.5in">·</td> <td style="padding-right: 14.6pt">existing or forecast adverse changes in business, financial or economic conditions that are expected to cause a significant decrease in the debtor’s ability to meet its debt obligations;</td></tr> </table> <table cellpadding="0" cellspacing="0" style="width: 100%; font-size: 10pt; line-height: 9.7pt; margin-top: 0pt; margin-bottom: 0pt"> <tr style="vertical-align: top"> <td style="width: 1in"></td> <td style="width: 0.5in">·</td> <td>an actual or expected significant deterioration in the operating results of the debtor; and</td></tr> </table> <table cellpadding="0" cellspacing="0" style="width: 100%; font-size: 10pt; line-height: 97%; margin-top: 0pt; margin-bottom: 0pt"> <tr style="vertical-align: top"> <td style="width: 1in"></td> <td style="width: 0.5in">·</td> <td style="padding-right: 14.6pt">an actual or expected significant adverse change in the regulatory, economic, or technological environment of the debtor that results in a significant decrease in the debtor’s ability to meet its debt obligations.</td></tr> </table> Irrespective of the outcome of the above assessment, the Group presumes that the credit risk has increased significantly since initial recognition when contractual payments are more than 30 days past due, unless the Group has reasonable and supportable information that demonstrates otherwise. The Group regularly monitors the effectiveness of the criteria used to identify whether there has been a significant increase in credit risk and revises them as appropriate to ensure that the criteria are capable of identifying significant increase in credit risk before the amount becomes past due. <table cellpadding="0" cellspacing="0" style="width: 100%; font-size: 10pt; margin-top: 0pt; margin-bottom: 0pt"> <tr style="vertical-align: top"> <td style="width: 0.5in"></td> <td style="width: 0.5in">(ii)</td> <td>Definition of default</td></tr> </table> For internal credit risk management, the Group considers an event of default occurs when information developed internally or obtained from external sources indicates that the debtor is unlikely to pay its creditors, including the Group, in full (without taking into account any collaterals held by the Group). It is presumed that default has occurred when a financial asset is more than 90 days past due unless the Group has reasonable and supportable information to demonstrate that a more lagging default criterion is more appropriate. When assessing expected credit losses, default receivables are subject to higher provisions compared to non-default receivables. This is to account for the increased credit risk associated with defaults. The Group rebutted the presumption of default under ECL model for receivables over 90 days past due based on the good repayment records for those customers with continuous partial settlement and/or good credit rating of the counterparties. <table cellpadding="0" cellspacing="0" style="width: 100%; font-size: 10pt; margin-top: 0pt; margin-bottom: 0pt"> <tr style="vertical-align: top"> <td style="width: 0.5in"></td> <td style="width: 0.5in">(iii)</td> <td>Credit-impaired financial assets</td></tr> </table> A financial asset is credit-impaired when one or more events that have a detrimental impact on the estimated future cash flows of that financial asset have occurred. Evidence that a financial asset is credit-impaired includes observable data about the following events: <table cellpadding="0" cellspacing="0" style="width: 100%; font-size: 10pt; margin-top: 0pt; margin-bottom: 0pt"> <tr style="vertical-align: top"> <td style="width: 1in"></td> <td style="width: 0.5in">(a)</td> <td>significant financial difficulty of the issuer or the borrower;</td></tr> </table> <table cellpadding="0" cellspacing="0" style="width: 100%; font-size: 10pt; margin-top: 0pt; margin-bottom: 0pt"> <tr style="vertical-align: top"> <td style="width: 1in"></td> <td style="width: 0.5in">(b)</td> <td>a breach of contract, such as a default or past due event;</td></tr> </table> <table cellpadding="0" cellspacing="0" style="width: 100%; font-size: 10pt; line-height: 103%; margin-top: 0pt; margin-bottom: 0pt"> <tr style="vertical-align: top"> <td style="width: 1in"></td> <td style="width: 0.5in">(c)</td> <td style="padding-right: 14.6pt">the lender(s) of the borrower, for economic or contractual reasons relating to the borrower’s financial difficulty, having granted to the borrower a concession(s) that the lender(s) would not otherwise consider; or</td></tr> </table> <table cellpadding="0" cellspacing="0" style="width: 100%; font-size: 10pt; margin-top: 0pt; margin-bottom: 0pt"> <tr style="vertical-align: top"> <td style="width: 1in"></td> <td style="width: 0.5in">(d)</td> <td>it is becoming probable that the borrower will enter bankruptcy or other financial reorganization.</td></tr> </table> <table cellpadding="0" cellspacing="0" style="width: 100%; font-size: 10pt; margin-top: 0pt; margin-bottom: 0pt"> <tr style="vertical-align: top"> <td style="width: 0.5in"></td> <td style="width: 0.5in">(iv)</td> <td>Write-off policy</td></tr> </table> The Group writes off a financial asset when there is information indicating that the counterparty is in severe financial difficulty and there is no reasonable expectations of recovering the contractual cash flows, for example, when the counterparty has been placed under liquidation or has entered into bankruptcy proceedings, or, in the case of trade receivables, amounts overdue by more than one year without a feasible repayment plan or without a reasonable expectation of repayment. Financial assets written off may still be subject to enforcement activities under the Group’s recovery procedures, taking into account legal advice where appropriate. A write-off constitutes a derecognition event. Any subsequent recoveries are recognized in profit or loss. <table cellpadding="0" cellspacing="0" style="width: 100%; font-size: 10pt; margin-top: 0pt; margin-bottom: 0pt"> <tr style="vertical-align: top"> <td style="width: 0.5in"></td> <td style="width: 0.5in">(v)</td> <td>Measurement and recognition of ECL</td></tr> </table> The measurement of ECL is a function of the probability of default, loss given default (i.e. the magnitude of the loss if there is a default) and the exposure at default. The assessment of the probability of default and loss given default is based on historical data adjusted by forward-looking information. Estimation of ECL reflects an unbiased and probability-weighted amount that is determined with the respective risks of default occurring as the weights. Generally, the ECL is the difference between all contractual cash flows that are due to the Group in accordance with the contract and the cash flows that the Group expects to receive, discounted at the effective interest rate determined at initial recognition. Where ECL is measured on a collective basis or cater for cases where evidence at the individual instrument level may not yet be available, the financial instruments are grouped on the past due status and settlement pattern of debtors. The grouping is regularly reviewed by management to ensure the constituents of each group continue to share similar credit risk characteristics. The Group recognizes an impairment gain or loss in profit or loss for all financial instruments by adjusting their carrying amount.

Financial liabilities and equity Classification as debt or equity Debt and equity instruments are classified as either financial liabilities or as equity in accordance with the substance of the contractual arrangements and the definitions of a financial liability and an equity instrument. Equity instruments An equity instrument is any contract that evidences a residual interest in the assets of an entity after deducting all of its liabilities. Equity instruments issued by the Group are recognized at the proceeds received, net of direct issue costs. Financial liabilities at amortized cost Financial liabilities including trade and other payables, loan from a former related company and amount due to a director are subsequently measured at amortized cost, using the effective interest method. Derecognition of financial liabilities The Group derecognizes financial liabilities when, and only when, the Group’s obligations are discharged, cancelled or have expired. The difference between the carrying amount of the financial liability derecognized and the consideration paid and payable is recognized in profit or loss.

Taxation Current tax Income tax expense represents the sum of the tax currently payable and deferred tax. The tax currently payable is based on taxable profit for the year. Taxable profit differs from “profit before tax” as reported in the consolidated statement of profit or loss and other comprehensive income because of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The Group’s liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period. Deferred tax Deferred tax is recognized on temporary differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax base used in the computation of taxable profit. Deferred tax liabilities are generally recognized for all taxable temporary differences. Deferred tax assets are generally recognized for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible temporary differences can be utilized. Such deferred tax assets and liabilities are not recognized if the temporary difference arises from the initial recognition (other than in a business combination) of other assets and liabilities in a transaction that affects neither the taxable profit nor the accounting profit. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered. Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset is realized, based on tax rate (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. The measurement of deferred tax liabilities and assets reflects the tax consequences that would follow from the manner in which the Group expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities. For the purposes of measuring deferred tax for leasing transactions in which the Group recognizes the right-of-use assets and the related lease liabilities, the Group first determines whether the tax deductions are attributable to the right-of-use assets or the lease liabilities. Deferred tax assets and liabilities are offset when there is a legally enforceable right to set off current tax assets against current tax liabilities and when they relate to income taxes levied by the same taxation authority and the Group intends to settle its current tax assets and liabilities on a net basis. Current and deferred tax are recognized in profit or loss, except when they relate to items that are recognized in other comprehensive income or directly in equity, in which case, the current and deferred tax are also recognized in other comprehensive income or directly in equity respectively.

Foreign currency translation The functional currency is determined using the currency of the primary economic environment in which that entity operates. The functional currency, as determined by management, of the Company and its subsidiaries is HK$. The consolidated financial statements are presented in HK$, which is also the Group’s presentation currency. Foreign currency transactions are translated into functional currency using the exchange rates prevailing at the date of the transaction. Foreign currency monetary items are translated at the period-end exchange rate. Non-monetary items measured at historical cost continue to be carried at the exchange rate at the date of the transaction. Non-monetary items measured at fair value are reported at the exchange rate at the date when fair values were determined. Exchange differences arising on the translation of monetary items or on settlement of monetary items are recognized in the statement of comprehensive loss in the period in which they arise, except where deferred in equity as a qualifying cash flow or net investment hedge. Exchange differences arising on the translation of non-monetary items are recognized in other comprehensive income to the extent that gains and losses arising on those non-monetary items are also recognized in other comprehensive income. Where the non-monetary gain or loss is recognized in profit or loss, the exchange component is also recognized in profit or loss.

Provisions and Contingencies Provisions Provisions are recognized when the Group has a present legal or constructive obligation as a result of past event, and it is probable that an outflow of economic resources will be required to settle that obligation and the amount be estimated reliably. Provisions are measured at the management’s best estimate of the expenditure required to settle the obligation at the end of the reporting period. Where the effect of the time value of money is material, the amount of the provision shall be discounted to present value using a pre-tax discount rate that reflects the current market assessment of the time value of money and risks specific to the obligation. When discounting is used, the increase in the provision due to passage of time is recognized as a finance cost in profit or loss. Contingencies As of March 31, 2025 and 2026, the Group was not a party to any material legal or administrative proceedings. From time to time, the Group is involved in various other legal and regulatory proceedings arising in the normal course of business. While the Group cannot predict the occurrence or outcome of these proceedings with certainty, it does not believe that an adverse result in any pending legal or regulatory proceeding, individually or in the aggregate, would be material to the Group’s consolidated financial condition or cash flows; however, an unfavorable outcome could have a material adverse effect on the Group’s results of operations.

Government grants Government grants are recognized at their fair value where there is reasonable assurance that the grant will be received, and all attaching conditions will be complied with. Where the grant relates to an asset, the fair value is recognized as deferred capital grant on the consolidated statements of financial position and is amortized to profit or loss over the expected useful life of the relevant asset by equal annual instalments. Where the grant relates to an expense item, it is recognized in profit or loss over the period necessary to match them on a systematic basis to the costs that it is intended to compensate.

Earnings per share The Group computes earnings per share of Class A Ordinary Shares and Class B Ordinary Shares stock using the two-class method. Basic earnings per share is computed using the weighted-average number of shares outstanding during the period. Diluted earnings per share is computed using the weighted-average number of shares and the effect of potentially dilutive securities outstanding during the period. Potentially dilutive securities consist of restricted stock units and other contingently issuable shares. The dilutive effect of outstanding restricted stock units and other contingently issuable shares is reflected in diluted earnings per share by application of the treasury stock method. The rights, including the liquidation and dividend rights, of the holders of our Class A Ordinary Shares and Class B Ordinary Shares stock are identical, except with respect to voting. In the years ended March 31, 2024, 2025 and 2026, the earnings per share amounts are the same for Class A Ordinary Shares and Class B Ordinary Shares stock because the holders of each class are entitled to equal per share dividends or distributions in liquidation. The Company had no dilutive shares as of March 31, 2024, 2025 and 2026.

Critical Accounting Estimates and Significant Management Judgments IMPAIRMENT ASSESSMENT ON TRADE RECEIVABLES The Group applies simplified approach under IFRS 9 to provide for ECL using lifetime expected loss provision for trade receivables from contracts with customers and assessed the impairment assessment with credit-impaired individually by making periodic assessments on the recoverability of the receivables based on the historical credit loss experience, adjusted for factors that are specific to the debtors, general economic conditions, assessment of both the current conditions and repayment arrangements with the customers at the reporting date as well as the forecast of future conditions. The provision rates are based on the historical credit loss experience and are adjusted for forward-looking information that is available without undue cost or effort. At every reporting date, the historical observed default rates are reassessed and changes in the forward-looking information are considered. For internal credit risk management, the Group considers an event of default occurs when information developed internally or obtained from external sources indicates that the debtor is unlikely to pay its creditors, including the Group, in full. It is presumed that default has occurred when a financial asset is more than 90 days past due unless the Group has reasonable and supportable information to demonstrate that a more lagging default criterion is more appropriate. When assessing expected credit losses, default receivables are subject to higher provisions compared to non-default receivables. This is to account for the increased credit risk associated with defaults.

<table cellpadding="0" cellspacing="0" style="width: 100%; font-size: 10pt; margin-top: 0pt; margin-bottom: 0pt"> <tr style="vertical-align: top"> <td style="width: 0pt"></td> <td style="width: 0.5in">4.</td> <td>REVENUE</td></tr> </table> Breakdown of revenue <table cellpadding="0" cellspacing="0" id="xdx_89E_ecustom--ScheduleofBreakdownofRevenueTableTextBlock_zDferbXqARNc" style="border-collapse: collapse; width: 90%; margin-left: 0.5in" summary="xdx: Disclosure - REVENUE (Details)"> <tr style="vertical-align: bottom"> <td style="font-size: 10pt; text-align: left">Schedule of breakdown of revenue</td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td id="xdx_493_20240331_zgWeWtYknJ91" style="font-size: 10pt; text-align: right"> </td> <td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td id="xdx_490_20250331_zdxnkQ7fjeje" style="font-size: 10pt; text-align: right"> </td> <td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td id="xdx_493_20260331_z80oVCMLFb7e" style="font-size: 10pt; text-align: right"> </td> <td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom"> <td style="white-space: nowrap; font-size: 10pt"> </td> <td style="font-size: 10pt; padding-bottom: 1pt"> </td> <td colspan="10" style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: center">For the years ended March 31,</td> <td style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom"> <td style="white-space: nowrap; font-size: 10pt; text-align: right"> </td> <td style="font-size: 10pt"> </td> <td colspan="2" style="white-space: nowrap; font-size: 10pt; text-align: right">2024</td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt"> </td> <td colspan="2" style="white-space: nowrap; font-size: 10pt; text-align: right">2025</td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt"> </td> <td colspan="2" style="white-space: nowrap; font-size: 10pt; text-align: right">2026</td> <td style="font-size: 10pt"> </td></tr> <tr style="vertical-align: bottom"> <td style="white-space: nowrap; font-size: 10pt"> </td> <td style="font-size: 10pt; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: right">HK$’000</td> <td style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: right">HK$’000</td> <td style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: right">HK$’000</td> <td style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: #CCEDFF"> <td style="text-decoration: underline; font-size: 10pt; font-style: italic; text-align: left">Recognized at a point in time</td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right"> </td> <td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right"> </td> <td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right"> </td> <td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td></tr> <tr id="xdx_407_ecustom--SecurityRelatedServiceAndAssetManagementIncomeThirdParties1_iI_zaJojRh8inC2" style="vertical-align: bottom"> <td style="width: 55%; font-size: 10pt; text-align: left">Security related service and asset management income – third parties1</td> <td style="width: 1%; font-size: 10pt"> </td> <td style="width: 1%; font-size: 10pt; text-align: left"> </td> <td style="width: 12%; font-size: 10pt; text-align: right">54</td> <td style="white-space: nowrap; width: 1%; font-size: 10pt; text-align: left"> </td> <td style="width: 1%; font-size: 10pt"> </td> <td style="width: 1%; font-size: 10pt; text-align: left"> </td> <td style="width: 12%; font-size: 10pt; text-align: right">257</td> <td style="white-space: nowrap; width: 1%; font-size: 10pt; text-align: left"> </td> <td style="width: 1%; font-size: 10pt"> </td> <td style="width: 1%; font-size: 10pt; text-align: left"> </td> <td style="width: 12%; font-size: 10pt; text-align: right">-</td> <td style="white-space: nowrap; width: 1%; font-size: 10pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: #CCEDFF"> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right"> </td> <td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right"> </td> <td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right"> </td> <td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td></tr> <tr id="xdx_40C_ecustom--TradingOfTimepiecesThirdParties_iI_zjjSTo7Hm1nd" style="vertical-align: bottom"> <td style="font-size: 10pt; text-align: left">Trading of timepieces - third parties</td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right">13,288</td> <td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right">32,873</td> <td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right">47,381</td> <td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: #CCEDFF"> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right"> </td> <td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right"> </td> <td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right"> </td> <td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom"> <td style="text-decoration: underline; font-size: 10pt; font-style: italic; text-align: left">Recognized over time</td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right"> </td> <td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right"> </td> <td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right"> </td> <td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: #CCEDFF"> <td style="font-size: 10pt; text-align: left">Security related service and asset management income1</td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right"> </td> <td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right"> </td> <td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right"> </td> <td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td></tr> <tr id="xdx_40C_ecustom--AssetManagementFeeRelatedPartiesNote16b_iI_zEPz4orT79Oj" style="vertical-align: bottom"> <td style="font-size: 10pt; text-align: left">- Asset management fee – related parties (Note 17(b))</td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right">766</td> <td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right">4,236</td> <td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right">9,278</td> <td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td></tr> <tr id="xdx_40E_ecustom--AdvisoryAndConsultancyFeeThirdParties_iI_zQuXUm0sDyGh" style="vertical-align: bottom; background-color: #CCEDFF"> <td style="font-size: 10pt; text-align: left; padding-bottom: 1pt">- Advisory and consultancy fee – third parties</td> <td style="font-size: 10pt; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right">18,740</td> <td style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right">16,391</td> <td style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right">5,400</td> <td style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom"> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right"> </td> <td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right"> </td> <td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right"> </td> <td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td></tr> <tr id="xdx_400_ecustom--TotalBreakDownOfRevenue_iI_ztYN4NjWaK35" style="vertical-align: bottom; background-color: #CCEDFF"> <td style="color: rgb(204,238,255); font-size: 10pt; padding-bottom: 1pt">Total break down of revenue</td> <td style="font-size: 10pt; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right">32,848</td> <td style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right">53,757</td> <td style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right">62,059</td> <td style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: left"> </td></tr> </table> 1 Security related service and asset management income comprises brokerage income, asset management fee, underwriting and placement commissions, as well as advisory and consultancy fee.

<table cellpadding="0" cellspacing="0" id="xdx_89E_ecustom--ScheduleofBreakdownofRevenueTableTextBlock_zDferbXqARNc" style="border-collapse: collapse; width: 90%; margin-left: 0.5in" summary="xdx: Disclosure - REVENUE (Details)"> <tr style="vertical-align: bottom"> <td style="font-size: 10pt; text-align: left">Schedule of breakdown of revenue</td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td id="xdx_493_20240331_zgWeWtYknJ91" style="font-size: 10pt; text-align: right"> </td> <td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td id="xdx_490_20250331_zdxnkQ7fjeje" style="font-size: 10pt; text-align: right"> </td> <td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td id="xdx_493_20260331_z80oVCMLFb7e" style="font-size: 10pt; text-align: right"> </td> <td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom"> <td style="white-space: nowrap; font-size: 10pt"> </td> <td style="font-size: 10pt; padding-bottom: 1pt"> </td> <td colspan="10" style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: center">For the years ended March 31,</td> <td style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom"> <td style="white-space: nowrap; font-size: 10pt; text-align: right"> </td> <td style="font-size: 10pt"> </td> <td colspan="2" style="white-space: nowrap; font-size: 10pt; text-align: right">2024</td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt"> </td> <td colspan="2" style="white-space: nowrap; font-size: 10pt; text-align: right">2025</td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt"> </td> <td colspan="2" style="white-space: nowrap; font-size: 10pt; text-align: right">2026</td> <td style="font-size: 10pt"> </td></tr> <tr style="vertical-align: bottom"> <td style="white-space: nowrap; font-size: 10pt"> </td> <td style="font-size: 10pt; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: right">HK$’000</td> <td style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: right">HK$’000</td> <td style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: right">HK$’000</td> <td style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: #CCEDFF"> <td style="text-decoration: underline; font-size: 10pt; font-style: italic; text-align: left">Recognized at a point in time</td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right"> </td> <td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right"> </td> <td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right"> </td> <td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td></tr> <tr id="xdx_407_ecustom--SecurityRelatedServiceAndAssetManagementIncomeThirdParties1_iI_zaJojRh8inC2" style="vertical-align: bottom"> <td style="width: 55%; font-size: 10pt; text-align: left">Security related service and asset management income – third parties1</td> <td style="width: 1%; font-size: 10pt"> </td> <td style="width: 1%; font-size: 10pt; text-align: left"> </td> <td style="width: 12%; font-size: 10pt; text-align: right">54</td> <td style="white-space: nowrap; width: 1%; font-size: 10pt; text-align: left"> </td> <td style="width: 1%; font-size: 10pt"> </td> <td style="width: 1%; font-size: 10pt; text-align: left"> </td> <td style="width: 12%; font-size: 10pt; text-align: right">257</td> <td style="white-space: nowrap; width: 1%; font-size: 10pt; text-align: left"> </td> <td style="width: 1%; font-size: 10pt"> </td> <td style="width: 1%; font-size: 10pt; text-align: left"> </td> <td style="width: 12%; font-size: 10pt; text-align: right">-</td> <td style="white-space: nowrap; width: 1%; font-size: 10pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: #CCEDFF"> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right"> </td> <td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right"> </td> <td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right"> </td> <td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td></tr> <tr id="xdx_40C_ecustom--TradingOfTimepiecesThirdParties_iI_zjjSTo7Hm1nd" style="vertical-align: bottom"> <td style="font-size: 10pt; text-align: left">Trading of timepieces - third parties</td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right">13,288</td> <td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right">32,873</td> <td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right">47,381</td> <td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: #CCEDFF"> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right"> </td> <td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right"> </td> <td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right"> </td> <td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom"> <td style="text-decoration: underline; font-size: 10pt; font-style: italic; text-align: left">Recognized over time</td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right"> </td> <td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right"> </td> <td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right"> </td> <td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: #CCEDFF"> <td style="font-size: 10pt; text-align: left">Security related service and asset management income1</td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right"> </td> <td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right"> </td> <td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right"> </td> <td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td></tr> <tr id="xdx_40C_ecustom--AssetManagementFeeRelatedPartiesNote16b_iI_zEPz4orT79Oj" style="vertical-align: bottom"> <td style="font-size: 10pt; text-align: left">- Asset management fee – related parties (Note 17(b))</td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right">766</td> <td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right">4,236</td> <td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right">9,278</td> <td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td></tr> <tr id="xdx_40E_ecustom--AdvisoryAndConsultancyFeeThirdParties_iI_zQuXUm0sDyGh" style="vertical-align: bottom; background-color: #CCEDFF"> <td style="font-size: 10pt; text-align: left; padding-bottom: 1pt">- Advisory and consultancy fee – third parties</td> <td style="font-size: 10pt; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right">18,740</td> <td style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right">16,391</td> <td style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right">5,400</td> <td style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom"> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right"> </td> <td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right"> </td> <td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right"> </td> <td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td></tr> <tr id="xdx_400_ecustom--TotalBreakDownOfRevenue_iI_ztYN4NjWaK35" style="vertical-align: bottom; background-color: #CCEDFF"> <td style="color: rgb(204,238,255); font-size: 10pt; padding-bottom: 1pt">Total break down of revenue</td> <td style="font-size: 10pt; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right">32,848</td> <td style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right">53,757</td> <td style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right">62,059</td> <td style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: left"> </td></tr> </table> 1 Security related service and asset management income comprises brokerage income, asset management fee, underwriting and placement commissions, as well as advisory and consultancy fee. 54 257 13288 32873 47381 766 4236 9278 18740 16391 5400 32848 53757 62059 <table cellpadding="0" cellspacing="0" style="width: 100%; font-size: 10pt; margin-top: 0pt; margin-bottom: 0pt"> <tr style="vertical-align: top"> <td style="width: 0pt"></td> <td style="width: 0.5in">5.</td> <td>COST OF REVENUE</td></tr> </table> Breakdown of cost of revenue <table cellpadding="0" cellspacing="0" id="xdx_896_eifrs-full--DisclosureOfInsurancePremiumRevenueExplanatory_z66LNgu7nq76" style="border-collapse: collapse; width: 90%; margin-left: 0.5in" summary="xdx: Disclosure - COST OF REVENUE (Details)"> <tr style="vertical-align: bottom; background-color: White"> <td style="font-size: 10pt; text-align: left">Schedule of cost of revenue</td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right"> </td> <td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right"> </td> <td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right"> </td> <td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom"> <td style="white-space: nowrap; font-size: 10pt"> </td> <td style="font-size: 10pt; padding-bottom: 1pt"> </td> <td colspan="10" style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: center">For the years ended March 31,</td> <td style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom"> <td style="white-space: nowrap; font-size: 10pt"> </td> <td style="font-size: 10pt"> </td> <td colspan="2" style="white-space: nowrap; font-size: 10pt; text-align: right">2024</td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt"> </td> <td colspan="2" style="white-space: nowrap; font-size: 10pt; text-align: right">2025</td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt"> </td> <td colspan="2" style="white-space: nowrap; font-size: 10pt; text-align: right">2026</td> <td style="font-size: 10pt"> </td></tr> <tr style="vertical-align: bottom"> <td style="white-space: nowrap; font-size: 10pt"> </td> <td style="font-size: 10pt; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: right">HK$’000</td> <td style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: right">HK$’000</td> <td style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: right">HK$’000</td> <td style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 55%; font-size: 10pt; text-align: left">Security related service and asset management income1</td> <td style="width: 1%; font-size: 10pt"> </td> <td style="width: 1%; font-size: 10pt; text-align: left"> </td> <td id="xdx_980_eifrs-full--CostOfSales_c20230401__20240331__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--SecurityRelatedServiceAndAssetManagementIncome1Member_zQ57trN4xqn4" style="width: 12%; font-size: 10pt; text-align: right" title="Cost of revenue">2,585</td> <td style="white-space: nowrap; width: 1%; font-size: 10pt; text-align: left"> </td> <td style="width: 1%; font-size: 10pt"> </td> <td style="width: 1%; font-size: 10pt; text-align: left"> </td> <td id="xdx_98B_eifrs-full--CostOfSales_c20240401__20250331__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--SecurityRelatedServiceAndAssetManagementIncome1Member_zV7oUmDlMBcg" style="width: 12%; font-size: 10pt; text-align: right" title="Cost of revenue">1,947</td> <td style="white-space: nowrap; width: 1%; font-size: 10pt; text-align: left"> </td> <td style="width: 1%; font-size: 10pt"> </td> <td style="width: 1%; font-size: 10pt; text-align: left"> </td> <td id="xdx_984_eifrs-full--CostOfSales_c20250401__20260331__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--SecurityRelatedServiceAndAssetManagementIncome1Member_z2Ti3CEPB8Wd" style="width: 12%; font-size: 10pt; text-align: right" title="Cost of revenue">1,509</td> <td style="white-space: nowrap; width: 1%; font-size: 10pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="font-size: 10pt; text-align: left">Trading of timepieces – third parties</td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td id="xdx_98D_eifrs-full--CostOfSales_c20230401__20240331__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--TradingTimepiecesThirdPartiesMember_zchaR4Sos64" style="font-size: 10pt; text-align: right" title="Cost of revenue">12,493</td> <td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td id="xdx_982_eifrs-full--CostOfSales_c20240401__20250331__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--TradingTimepiecesThirdPartiesMember_zDW064z7lvWj" style="font-size: 10pt; text-align: right" title="Cost of revenue">31,887</td> <td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td id="xdx_987_eifrs-full--CostOfSales_c20250401__20260331__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--TradingTimepiecesThirdPartiesMember_zBkPV3fp2ske" style="font-size: 10pt; text-align: right" title="Cost of revenue">39,946</td> <td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-size: 10pt; text-align: left; padding-bottom: 1pt">Trading of timepieces – related parties (Note 17(b))</td> <td style="font-size: 10pt; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"> </td> <td id="xdx_982_eifrs-full--CostOfSales_c20230401__20240331__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--TradingTimepiecesRelatedPartiesMember_zSkQZD9YdXBh" style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right" title="Cost of revenue">-</td> <td style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"> </td> <td id="xdx_981_eifrs-full--CostOfSales_c20240401__20250331__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--TradingTimepiecesRelatedPartiesMember_z8hau0pLctI" style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right" title="Cost of revenue">-</td> <td style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"> </td> <td id="xdx_988_eifrs-full--CostOfSales_c20250401__20260331__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--TradingTimepiecesRelatedPartiesMember_zpuBvsKKAKO4" style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right" title="Cost of revenue">4,507</td> <td style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right"> </td> <td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right"> </td> <td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right"> </td> <td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-size: 10pt; padding-bottom: 1pt"> </td> <td style="font-size: 10pt; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"> </td> <td id="xdx_987_eifrs-full--CostOfSales_c20230401__20240331_z6cavVbIWiNg" style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right" title="Cost of revenue">15,078</td> <td style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"> </td> <td id="xdx_980_eifrs-full--CostOfSales_c20240401__20250331_zAxpEuj04u86" style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right" title="Cost of revenue">33,834</td> <td style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"> </td> <td id="xdx_98A_eifrs-full--CostOfSales_c20250401__20260331_zqXTY852Bgh3" style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right" title="Cost of revenue">45,962</td> <td style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: left"> </td></tr> </table> 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.

<table cellpadding="0" cellspacing="0" id="xdx_896_eifrs-full--DisclosureOfInsurancePremiumRevenueExplanatory_z66LNgu7nq76" style="border-collapse: collapse; width: 90%; margin-left: 0.5in" summary="xdx: Disclosure - COST OF REVENUE (Details)"> <tr style="vertical-align: bottom; background-color: White"> <td style="font-size: 10pt; text-align: left">Schedule of cost of revenue</td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right"> </td> <td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right"> </td> <td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right"> </td> <td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom"> <td style="white-space: nowrap; font-size: 10pt"> </td> <td style="font-size: 10pt; padding-bottom: 1pt"> </td> <td colspan="10" style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: center">For the years ended March 31,</td> <td style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom"> <td style="white-space: nowrap; font-size: 10pt"> </td> <td style="font-size: 10pt"> </td> <td colspan="2" style="white-space: nowrap; font-size: 10pt; text-align: right">2024</td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt"> </td> <td colspan="2" style="white-space: nowrap; font-size: 10pt; text-align: right">2025</td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt"> </td> <td colspan="2" style="white-space: nowrap; font-size: 10pt; text-align: right">2026</td> <td style="font-size: 10pt"> </td></tr> <tr style="vertical-align: bottom"> <td style="white-space: nowrap; font-size: 10pt"> </td> <td style="font-size: 10pt; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: right">HK$’000</td> <td style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: right">HK$’000</td> <td style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: right">HK$’000</td> <td style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 55%; font-size: 10pt; text-align: left">Security related service and asset management income1</td> <td style="width: 1%; font-size: 10pt"> </td> <td style="width: 1%; font-size: 10pt; text-align: left"> </td> <td id="xdx_980_eifrs-full--CostOfSales_c20230401__20240331__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--SecurityRelatedServiceAndAssetManagementIncome1Member_zQ57trN4xqn4" style="width: 12%; font-size: 10pt; text-align: right" title="Cost of revenue">2,585</td> <td style="white-space: nowrap; width: 1%; font-size: 10pt; text-align: left"> </td> <td style="width: 1%; font-size: 10pt"> </td> <td style="width: 1%; font-size: 10pt; text-align: left"> </td> <td id="xdx_98B_eifrs-full--CostOfSales_c20240401__20250331__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--SecurityRelatedServiceAndAssetManagementIncome1Member_zV7oUmDlMBcg" style="width: 12%; font-size: 10pt; text-align: right" title="Cost of revenue">1,947</td> <td style="white-space: nowrap; width: 1%; font-size: 10pt; text-align: left"> </td> <td style="width: 1%; font-size: 10pt"> </td> <td style="width: 1%; font-size: 10pt; text-align: left"> </td> <td id="xdx_984_eifrs-full--CostOfSales_c20250401__20260331__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--SecurityRelatedServiceAndAssetManagementIncome1Member_z2Ti3CEPB8Wd" style="width: 12%; font-size: 10pt; text-align: right" title="Cost of revenue">1,509</td> <td style="white-space: nowrap; width: 1%; font-size: 10pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="font-size: 10pt; text-align: left">Trading of timepieces – third parties</td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td id="xdx_98D_eifrs-full--CostOfSales_c20230401__20240331__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--TradingTimepiecesThirdPartiesMember_zchaR4Sos64" style="font-size: 10pt; text-align: right" title="Cost of revenue">12,493</td> <td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td id="xdx_982_eifrs-full--CostOfSales_c20240401__20250331__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--TradingTimepiecesThirdPartiesMember_zDW064z7lvWj" style="font-size: 10pt; text-align: right" title="Cost of revenue">31,887</td> <td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td id="xdx_987_eifrs-full--CostOfSales_c20250401__20260331__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--TradingTimepiecesThirdPartiesMember_zBkPV3fp2ske" style="font-size: 10pt; text-align: right" title="Cost of revenue">39,946</td> <td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-size: 10pt; text-align: left; padding-bottom: 1pt">Trading of timepieces – related parties (Note 17(b))</td> <td style="font-size: 10pt; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"> </td> <td id="xdx_982_eifrs-full--CostOfSales_c20230401__20240331__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--TradingTimepiecesRelatedPartiesMember_zSkQZD9YdXBh" style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right" title="Cost of revenue">-</td> <td style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"> </td> <td id="xdx_981_eifrs-full--CostOfSales_c20240401__20250331__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--TradingTimepiecesRelatedPartiesMember_z8hau0pLctI" style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right" title="Cost of revenue">-</td> <td style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"> </td> <td id="xdx_988_eifrs-full--CostOfSales_c20250401__20260331__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--TradingTimepiecesRelatedPartiesMember_zpuBvsKKAKO4" style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right" title="Cost of revenue">4,507</td> <td style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right"> </td> <td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right"> </td> <td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right"> </td> <td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-size: 10pt; padding-bottom: 1pt"> </td> <td style="font-size: 10pt; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"> </td> <td id="xdx_987_eifrs-full--CostOfSales_c20230401__20240331_z6cavVbIWiNg" style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right" title="Cost of revenue">15,078</td> <td style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"> </td> <td id="xdx_980_eifrs-full--CostOfSales_c20240401__20250331_zAxpEuj04u86" style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right" title="Cost of revenue">33,834</td> <td style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"> </td> <td id="xdx_98A_eifrs-full--CostOfSales_c20250401__20260331_zqXTY852Bgh3" style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right" title="Cost of revenue">45,962</td> <td style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: left"> </td></tr> </table> 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.

2585

1947

1509

12493

31887

39946

4507

15078

33834

45962

2477000 1791000 1432000 20000 88000 156000 77000

<table cellpadding="0" cellspacing="0" style="width: 100%; font-size: 10pt; margin-top: 0pt; margin-bottom: 0pt"> <tr style="vertical-align: top"> <td style="width: 0pt"></td> <td style="width: 0.5in">6.</td> <td>OTHER INCOME</td></tr> </table> <table cellpadding="0" cellspacing="0" id="xdx_89E_eifrs-full--DisclosureOfOtherOperatingIncomeExplanatory_zyZdycafr8ka" style="border-collapse: collapse; width: 90%; margin-left: 0.5in" summary="xdx: Disclosure - OTHER INCOME (Details)"> <tr style="vertical-align: bottom"> <td style="font-size: 10pt; text-align: left">Schedule of other income</td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right"> </td> <td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right"> </td> <td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right"> </td> <td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom"> <td style="white-space: nowrap; font-size: 10pt"> </td> <td style="font-size: 10pt; padding-bottom: 1pt"> </td> <td colspan="10" style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: center">For the years ended March 31,</td> <td style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom"> <td style="white-space: nowrap; font-size: 10pt"> </td> <td style="font-size: 10pt"> </td> <td colspan="2" style="white-space: nowrap; font-size: 10pt; text-align: right">2024</td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt"> </td> <td colspan="2" style="white-space: nowrap; font-size: 10pt; text-align: right">2025</td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt"> </td> <td colspan="2" style="white-space: nowrap; font-size: 10pt; text-align: right">2026</td> <td style="font-size: 10pt"> </td></tr> <tr style="vertical-align: bottom"> <td style="white-space: nowrap; font-size: 10pt"> </td> <td style="font-size: 10pt; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: right">HK$’000</td> <td style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: right">HK$’000</td> <td style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: right">HK$’000</td> <td style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom"> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right"> </td> <td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right"> </td> <td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right"> </td> <td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: #CCEEFF"> <td style="width: 55%; font-size: 10pt; text-align: left">Sundry income – third parties</td> <td style="width: 1%; font-size: 10pt"> </td> <td style="width: 1%; font-size: 10pt; text-align: left"> </td> <td id="xdx_984_eifrs-full--OtherIncome_c20230401__20240331__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--SundryIncomeThirdParties1Member_zRhBdSnAPqP5" style="width: 12%; font-size: 10pt; text-align: right" title="Other income">-</td> <td style="white-space: nowrap; width: 1%; font-size: 10pt; text-align: left"> </td> <td style="width: 1%; font-size: 10pt"> </td> <td style="width: 1%; font-size: 10pt; text-align: left"> </td> <td id="xdx_988_eifrs-full--OtherIncome_c20240401__20250331__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--SundryIncomeThirdParties1Member_zwqhKeNFLUdh" style="width: 12%; font-size: 10pt; text-align: right" title="Other income">25</td> <td style="white-space: nowrap; width: 1%; font-size: 10pt; text-align: left"> </td> <td style="width: 1%; font-size: 10pt"> </td> <td style="width: 1%; font-size: 10pt; text-align: left"> </td> <td id="xdx_982_eifrs-full--OtherIncome_c20250401__20260331__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--SundryIncomeThirdParties1Member_zECQ3r9mtU3h" style="width: 12%; font-size: 10pt; text-align: right" title="Other income">-</td> <td style="white-space: nowrap; width: 1%; font-size: 10pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom"> <td style="font-size: 10pt; text-align: left; padding-bottom: 1pt">Interest income from bank – third parties</td> <td style="font-size: 10pt; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"> </td> <td id="xdx_988_eifrs-full--OtherIncome_c20230401__20240331__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--InteresIncomeFromBankThirdPartiesMember_ztgrqshwpssf" style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right" title="Other income">1</td> <td style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"> </td> <td id="xdx_98A_eifrs-full--OtherIncome_c20240401__20250331__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--InteresIncomeFromBankThirdPartiesMember_zKgW9NKFhsL1" style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right" title="Other income">1</td> <td style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"> </td> <td id="xdx_98C_eifrs-full--OtherIncome_c20250401__20260331__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--InteresIncomeFromBankThirdPartiesMember_zVRmCcW974ol" style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right" title="Other income">-</td> <td style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: #CCEEFF"> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right"> </td> <td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right"> </td> <td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right"> </td> <td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom"> <td style="font-size: 10pt; padding-bottom: 1pt"> </td> <td style="font-size: 10pt; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"> </td> <td id="xdx_98A_eifrs-full--OtherIncome_c20230401__20240331_zjqATr6N3TR6" style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right" title="Other income">1</td> <td style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"> </td> <td id="xdx_98A_eifrs-full--OtherIncome_c20240401__20250331_zpBsHuqVrEu8" style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right" title="Other income">26</td> <td style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"> </td> <td id="xdx_98D_eifrs-full--OtherIncome_c20250401__20260331_zdOoJISVyS3f" style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right" title="Other income">-</td> <td style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: left"> </td></tr> </table>

<table cellpadding="0" cellspacing="0" id="xdx_89E_eifrs-full--DisclosureOfOtherOperatingIncomeExplanatory_zyZdycafr8ka" style="border-collapse: collapse; width: 90%; margin-left: 0.5in" summary="xdx: Disclosure - OTHER INCOME (Details)"> <tr style="vertical-align: bottom"> <td style="font-size: 10pt; text-align: left">Schedule of other income</td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right"> </td> <td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right"> </td> <td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right"> </td> <td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom"> <td style="white-space: nowrap; font-size: 10pt"> </td> <td style="font-size: 10pt; padding-bottom: 1pt"> </td> <td colspan="10" style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: center">For the years ended March 31,</td> <td style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom"> <td style="white-space: nowrap; font-size: 10pt"> </td> <td style="font-size: 10pt"> </td> <td colspan="2" style="white-space: nowrap; font-size: 10pt; text-align: right">2024</td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt"> </td> <td colspan="2" style="white-space: nowrap; font-size: 10pt; text-align: right">2025</td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt"> </td> <td colspan="2" style="white-space: nowrap; font-size: 10pt; text-align: right">2026</td> <td style="font-size: 10pt"> </td></tr> <tr style="vertical-align: bottom"> <td style="white-space: nowrap; font-size: 10pt"> </td> <td style="font-size: 10pt; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: right">HK$’000</td> <td style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: right">HK$’000</td> <td style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: right">HK$’000</td> <td style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom"> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right"> </td> <td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right"> </td> <td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right"> </td> <td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: #CCEEFF"> <td style="width: 55%; font-size: 10pt; text-align: left">Sundry income – third parties</td> <td style="width: 1%; font-size: 10pt"> </td> <td style="width: 1%; font-size: 10pt; text-align: left"> </td> <td id="xdx_984_eifrs-full--OtherIncome_c20230401__20240331__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--SundryIncomeThirdParties1Member_zRhBdSnAPqP5" style="width: 12%; font-size: 10pt; text-align: right" title="Other income">-</td> <td style="white-space: nowrap; width: 1%; font-size: 10pt; text-align: left"> </td> <td style="width: 1%; font-size: 10pt"> </td> <td style="width: 1%; font-size: 10pt; text-align: left"> </td> <td id="xdx_988_eifrs-full--OtherIncome_c20240401__20250331__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--SundryIncomeThirdParties1Member_zwqhKeNFLUdh" style="width: 12%; font-size: 10pt; text-align: right" title="Other income">25</td> <td style="white-space: nowrap; width: 1%; font-size: 10pt; text-align: left"> </td> <td style="width: 1%; font-size: 10pt"> </td> <td style="width: 1%; font-size: 10pt; text-align: left"> </td> <td id="xdx_982_eifrs-full--OtherIncome_c20250401__20260331__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--SundryIncomeThirdParties1Member_zECQ3r9mtU3h" style="width: 12%; font-size: 10pt; text-align: right" title="Other income">-</td> <td style="white-space: nowrap; width: 1%; font-size: 10pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom"> <td style="font-size: 10pt; text-align: left; padding-bottom: 1pt">Interest income from bank – third parties</td> <td style="font-size: 10pt; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"> </td> <td id="xdx_988_eifrs-full--OtherIncome_c20230401__20240331__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--InteresIncomeFromBankThirdPartiesMember_ztgrqshwpssf" style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right" title="Other income">1</td> <td style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"> </td> <td id="xdx_98A_eifrs-full--OtherIncome_c20240401__20250331__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--InteresIncomeFromBankThirdPartiesMember_zKgW9NKFhsL1" style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right" title="Other income">1</td> <td style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"> </td> <td id="xdx_98C_eifrs-full--OtherIncome_c20250401__20260331__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--InteresIncomeFromBankThirdPartiesMember_zVRmCcW974ol" style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right" title="Other income">-</td> <td style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: #CCEEFF"> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right"> </td> <td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right"> </td> <td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right"> </td> <td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom"> <td style="font-size: 10pt; padding-bottom: 1pt"> </td> <td style="font-size: 10pt; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"> </td> <td id="xdx_98A_eifrs-full--OtherIncome_c20230401__20240331_zjqATr6N3TR6" style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right" title="Other income">1</td> <td style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"> </td> <td id="xdx_98A_eifrs-full--OtherIncome_c20240401__20250331_zpBsHuqVrEu8" style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right" title="Other income">26</td> <td style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"> </td> <td id="xdx_98D_eifrs-full--OtherIncome_c20250401__20260331_zdOoJISVyS3f" style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right" title="Other income">-</td> <td style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: left"> </td></tr> </table>

<table cellpadding="0" cellspacing="0" style="width: 100%; font-size: 10pt; margin-top: 0pt; margin-bottom: 0pt"> <tr style="vertical-align: top"> <td style="width: 0pt"></td> <td style="width: 0.5in">7.</td> <td>ADMINISTRATIVE EXPENSES</td></tr> </table> <table cellpadding="0" cellspacing="0" id="xdx_893_eifrs-full--DisclosureOfExpensesExplanatory_znukyz9j9Xij" style="border-collapse: collapse; width: 90%; margin-left: 0.5in" summary="xdx: Disclosure - ADMINISTRATIVE EXPENSES (Details)"> <tr style="vertical-align: bottom"> <td style="font-size: 10pt; text-align: left">Schedule of administrative expenses</td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td id="xdx_49E_20230401__20240331_ztIHaLQgnSSb" style="font-size: 10pt; text-align: right"> </td> <td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td id="xdx_494_20240401__20250331_ziRXMoq49hpg" style="font-size: 10pt; text-align: right"> </td> <td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td id="xdx_496_20250401__20260331_zfDyW6lG7UP7" style="font-size: 10pt; text-align: right"> </td> <td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom"> <td style="white-space: nowrap; font-size: 10pt"> </td> <td style="font-size: 10pt; padding-bottom: 1pt"> </td> <td colspan="10" style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: center">For the years ended March 31,</td> <td style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom"> <td style="white-space: nowrap; font-size: 10pt"> </td> <td style="font-size: 10pt"> </td> <td colspan="2" style="white-space: nowrap; font-size: 10pt; text-align: right">2024</td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt"> </td> <td colspan="2" style="white-space: nowrap; font-size: 10pt; text-align: right">2025</td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt"> </td> <td colspan="2" style="white-space: nowrap; font-size: 10pt; text-align: right">2026</td> <td style="font-size: 10pt"> </td></tr> <tr style="vertical-align: bottom"> <td style="white-space: nowrap; font-size: 10pt"> </td> <td style="font-size: 10pt; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: right">HK$’000</td> <td style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: right">HK$’000</td> <td style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: right">HK$’000</td> <td style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom"> <td style="white-space: nowrap; font-size: 10pt"> </td> <td style="font-size: 10pt"> </td> <td colspan="2" style="white-space: nowrap; font-size: 10pt"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt"> </td> <td colspan="2" style="white-space: nowrap; font-size: 10pt"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt"> </td> <td colspan="2" style="white-space: nowrap; font-size: 10pt"> </td> <td style="font-size: 10pt"> </td></tr> <tr id="xdx_403_ecustom--SalariesAndBenefits_zj6ilWwyGFse" style="vertical-align: bottom; background-color: #CCEDFF"> <td style="width: 55%; font-size: 10pt; text-align: left">Salaries and benefits</td> <td style="width: 1%; font-size: 10pt"> </td> <td style="width: 1%; font-size: 10pt; text-align: left"> </td> <td style="width: 12%; font-size: 10pt; text-align: right">32</td> <td style="white-space: nowrap; width: 1%; font-size: 10pt; text-align: left"> </td> <td style="width: 1%; font-size: 10pt"> </td> <td style="width: 1%; font-size: 10pt; text-align: left"> </td> <td style="width: 12%; font-size: 10pt; text-align: right">341</td> <td style="white-space: nowrap; width: 1%; font-size: 10pt; text-align: left"> </td> <td style="width: 1%; font-size: 10pt"> </td> <td style="width: 1%; font-size: 10pt; text-align: left"> </td> <td style="width: 12%; font-size: 10pt; text-align: right">390</td> <td style="white-space: nowrap; width: 1%; font-size: 10pt; text-align: left"> </td></tr> <tr id="xdx_407_ecustom--OfficeAndMiscellaneous1_zbJIBQQo4UH9" style="vertical-align: bottom"> <td style="font-size: 10pt; text-align: left">Office and miscellaneous1</td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right">978</td> <td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right">637</td> <td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right">774</td> <td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td></tr> <tr id="xdx_403_ecustom--RentBuildingManagementFeesAndRates_zwpQcQQLToOe" style="vertical-align: bottom; background-color: #CCEDFF"> <td style="font-size: 10pt; text-align: left">Rent, building management fees and rates</td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right">253</td> <td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right">407</td> <td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right">1,166</td> <td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td></tr> <tr id="xdx_40C_ecustom--ProfessionalFee_z98hOPhNl1oh" style="vertical-align: bottom"> <td style="font-size: 10pt; text-align: left">Professional fees</td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right">1,823</td> <td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right">3,109</td> <td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right">561</td> <td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td></tr> <tr id="xdx_401_ecustom--DepreciationPropertyPlantAndEquipmentNote10_z38Eup7at9I2" style="vertical-align: bottom; background-color: #CCEDFF"> <td style="font-size: 10pt; text-align: left">Depreciation – property, plant and equipment (Note 11)</td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right">833</td> <td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right">764</td> <td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right">-</td> <td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td></tr> <tr id="xdx_402_ecustom--DepreciationRightofuseAssetsNote11_zNDRxFoG5hbf" style="vertical-align: bottom"> <td style="font-size: 10pt; text-align: left">Depreciation – right-of-use assets (Note 12)</td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right">973</td> <td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right">730</td> <td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right">-</td> <td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td></tr> <tr id="xdx_404_ecustom--BankCharges_zSpVEZYsfWai" style="vertical-align: bottom; background-color: #CCEDFF"> <td style="font-size: 10pt; text-align: left">Bank charges</td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right">51</td> <td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right">35</td> <td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right">22</td> <td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td></tr> <tr id="xdx_405_ecustom--Others_zRkmmbKGTjY6" style="vertical-align: bottom"> <td style="font-size: 10pt; padding-bottom: 1pt">Others</td> <td style="font-size: 10pt; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right">30</td> <td style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right">24</td> <td style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right">46</td> <td style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: #CCEDFF"> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right"> </td> <td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right"> </td> <td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right"> </td> <td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td></tr> <tr id="xdx_40A_ecustom--AdministrativeExpenses_zPFlf55h0u3" style="vertical-align: bottom"> <td style="color: White; font-size: 10pt; padding-bottom: 1pt"> Total administrative expenses</td> <td style="font-size: 10pt; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right">4,973</td> <td style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right">6,047</td> <td style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right">2,959</td> <td style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: left"> </td></tr> </table> 1 Office and miscellaneous mainly represent office supplies, insurance, recruitment expense, travelling, entertainment and sundry expenses. Professional fees mainly represent audit fees, legal fees and secretarial fees.

<table cellpadding="0" cellspacing="0" id="xdx_893_eifrs-full--DisclosureOfExpensesExplanatory_znukyz9j9Xij" style="border-collapse: collapse; width: 90%; margin-left: 0.5in" summary="xdx: Disclosure - ADMINISTRATIVE EXPENSES (Details)"> <tr style="vertical-align: bottom"> <td style="font-size: 10pt; text-align: left">Schedule of administrative expenses</td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td id="xdx_49E_20230401__20240331_ztIHaLQgnSSb" style="font-size: 10pt; text-align: right"> </td> <td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td id="xdx_494_20240401__20250331_ziRXMoq49hpg" style="font-size: 10pt; text-align: right"> </td> <td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td id="xdx_496_20250401__20260331_zfDyW6lG7UP7" style="font-size: 10pt; text-align: right"> </td> <td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom"> <td style="white-space: nowrap; font-size: 10pt"> </td> <td style="font-size: 10pt; padding-bottom: 1pt"> </td> <td colspan="10" style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: center">For the years ended March 31,</td> <td style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom"> <td style="white-space: nowrap; font-size: 10pt"> </td> <td style="font-size: 10pt"> </td> <td colspan="2" style="white-space: nowrap; font-size: 10pt; text-align: right">2024</td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt"> </td> <td colspan="2" style="white-space: nowrap; font-size: 10pt; text-align: right">2025</td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt"> </td> <td colspan="2" style="white-space: nowrap; font-size: 10pt; text-align: right">2026</td> <td style="font-size: 10pt"> </td></tr> <tr style="vertical-align: bottom"> <td style="white-space: nowrap; font-size: 10pt"> </td> <td style="font-size: 10pt; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: right">HK$’000</td> <td style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: right">HK$’000</td> <td style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: right">HK$’000</td> <td style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom"> <td style="white-space: nowrap; font-size: 10pt"> </td> <td style="font-size: 10pt"> </td> <td colspan="2" style="white-space: nowrap; font-size: 10pt"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt"> </td> <td colspan="2" style="white-space: nowrap; font-size: 10pt"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt"> </td> <td colspan="2" style="white-space: nowrap; font-size: 10pt"> </td> <td style="font-size: 10pt"> </td></tr> <tr id="xdx_403_ecustom--SalariesAndBenefits_zj6ilWwyGFse" style="vertical-align: bottom; background-color: #CCEDFF"> <td style="width: 55%; font-size: 10pt; text-align: left">Salaries and benefits</td> <td style="width: 1%; font-size: 10pt"> </td> <td style="width: 1%; font-size: 10pt; text-align: left"> </td> <td style="width: 12%; font-size: 10pt; text-align: right">32</td> <td style="white-space: nowrap; width: 1%; font-size: 10pt; text-align: left"> </td> <td style="width: 1%; font-size: 10pt"> </td> <td style="width: 1%; font-size: 10pt; text-align: left"> </td> <td style="width: 12%; font-size: 10pt; text-align: right">341</td> <td style="white-space: nowrap; width: 1%; font-size: 10pt; text-align: left"> </td> <td style="width: 1%; font-size: 10pt"> </td> <td style="width: 1%; font-size: 10pt; text-align: left"> </td> <td style="width: 12%; font-size: 10pt; text-align: right">390</td> <td style="white-space: nowrap; width: 1%; font-size: 10pt; text-align: left"> </td></tr> <tr id="xdx_407_ecustom--OfficeAndMiscellaneous1_zbJIBQQo4UH9" style="vertical-align: bottom"> <td style="font-size: 10pt; text-align: left">Office and miscellaneous1</td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right">978</td> <td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right">637</td> <td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right">774</td> <td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td></tr> <tr id="xdx_403_ecustom--RentBuildingManagementFeesAndRates_zwpQcQQLToOe" style="vertical-align: bottom; background-color: #CCEDFF"> <td style="font-size: 10pt; text-align: left">Rent, building management fees and rates</td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right">253</td> <td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right">407</td> <td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right">1,166</td> <td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td></tr> <tr id="xdx_40C_ecustom--ProfessionalFee_z98hOPhNl1oh" style="vertical-align: bottom"> <td style="font-size: 10pt; text-align: left">Professional fees</td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right">1,823</td> <td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right">3,109</td> <td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right">561</td> <td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td></tr> <tr id="xdx_401_ecustom--DepreciationPropertyPlantAndEquipmentNote10_z38Eup7at9I2" style="vertical-align: bottom; background-color: #CCEDFF"> <td style="font-size: 10pt; text-align: left">Depreciation – property, plant and equipment (Note 11)</td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right">833</td> <td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right">764</td> <td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right">-</td> <td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td></tr> <tr id="xdx_402_ecustom--DepreciationRightofuseAssetsNote11_zNDRxFoG5hbf" style="vertical-align: bottom"> <td style="font-size: 10pt; text-align: left">Depreciation – right-of-use assets (Note 12)</td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right">973</td> <td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right">730</td> <td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right">-</td> <td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td></tr> <tr id="xdx_404_ecustom--BankCharges_zSpVEZYsfWai" style="vertical-align: bottom; background-color: #CCEDFF"> <td style="font-size: 10pt; text-align: left">Bank charges</td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right">51</td> <td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right">35</td> <td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right">22</td> <td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td></tr> <tr id="xdx_405_ecustom--Others_zRkmmbKGTjY6" style="vertical-align: bottom"> <td style="font-size: 10pt; padding-bottom: 1pt">Others</td> <td style="font-size: 10pt; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right">30</td> <td style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right">24</td> <td style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right">46</td> <td style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: #CCEDFF"> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right"> </td> <td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right"> </td> <td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right"> </td> <td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td></tr> <tr id="xdx_40A_ecustom--AdministrativeExpenses_zPFlf55h0u3" style="vertical-align: bottom"> <td style="color: White; font-size: 10pt; padding-bottom: 1pt"> Total administrative expenses</td> <td style="font-size: 10pt; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right">4,973</td> <td style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right">6,047</td> <td style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right">2,959</td> <td style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: left"> </td></tr> </table> 1 Office and miscellaneous mainly represent office supplies, insurance, recruitment expense, travelling, entertainment and sundry expenses.

32 341 390 978 637 774 253 407 1166 1823 3109 561 833 764 973 730 51 35 22 30 24 46 4973 6047 2959

<table cellpadding="0" cellspacing="0" style="width: 100%; font-size: 10pt; margin-top: 0pt; margin-bottom: 0pt"> <tr style="vertical-align: top"> <td style="width: 0pt"></td> <td style="width: 0.5in">8.</td> <td>FINANCE COSTS</td></tr> </table> <table cellpadding="0" cellspacing="0" id="xdx_898_eifrs-full--DisclosureOfFinanceIncomeExpenseExplanatory_zo3aPC5NFv0i" style="border-collapse: collapse; width: 90%; margin-left: 0.5in" summary="xdx: Disclosure - FINANCE COSTS (Details)"> <tr style="vertical-align: bottom"> <td style="font-size: 10pt; text-align: left">Schedule of finance cost</td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td id="xdx_497_20230401__20240331_zEuDaoRtlTMj" style="font-size: 10pt; text-align: right"> </td> <td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td id="xdx_496_20240401__20250331_zTpCexdMiwWc" style="font-size: 10pt; text-align: right"> </td> <td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td id="xdx_490_20250401__20260331_z7KPys6hfcbf" style="font-size: 10pt; text-align: right"> </td> <td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom"> <td style="white-space: nowrap; font-size: 10pt"> </td> <td style="font-size: 10pt; padding-bottom: 1pt"> </td> <td colspan="10" style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: center">For the years ended March 31,</td> <td style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom"> <td style="white-space: nowrap; font-size: 10pt"> </td> <td style="font-size: 10pt"> </td> <td colspan="2" style="white-space: nowrap; font-size: 10pt; text-align: right">2024</td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt"> </td> <td colspan="2" style="white-space: nowrap; font-size: 10pt; text-align: right">2025</td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt"> </td> <td colspan="2" style="white-space: nowrap; font-size: 10pt; text-align: right">2026</td> <td style="font-size: 10pt"> </td></tr> <tr style="vertical-align: bottom"> <td style="white-space: nowrap; font-size: 10pt"> </td> <td style="font-size: 10pt; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: right">HK$’000</td> <td style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: right">HK$’000</td> <td style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: right">HK$’000</td> <td style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom"> <td style="white-space: nowrap; font-size: 10pt"> </td> <td style="font-size: 10pt"> </td> <td colspan="2" style="white-space: nowrap; font-size: 10pt"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt"> </td> <td colspan="2" style="white-space: nowrap; font-size: 10pt"> </td> <td style="font-size: 10pt"> </td> <td> </td> <td colspan="2" style="white-space: nowrap"> </td> <td> </td></tr> <tr id="xdx_40D_eifrs-full--InterestExpenseOnLeaseLiabilities_zUDD5E1UcIW" style="vertical-align: bottom; background-color: #CCEDFF"> <td style="width: 55%; font-size: 10pt; text-align: left">Interest expense on lease liabilities</td> <td style="width: 1%; font-size: 10pt"> </td> <td style="width: 1%; font-size: 10pt; text-align: left"> </td> <td style="width: 12%; font-size: 10pt; text-align: right">68</td> <td style="white-space: nowrap; width: 1%; font-size: 10pt; text-align: left"> </td> <td style="width: 1%; font-size: 10pt"> </td> <td style="width: 1%; font-size: 10pt; text-align: left"> </td> <td style="width: 12%; font-size: 10pt; text-align: right">18</td> <td style="white-space: nowrap; width: 1%; font-size: 10pt; text-align: left"> </td> <td style="width: 1%; font-size: 10pt"> </td> <td style="width: 1%; font-size: 10pt; text-align: left"> </td> <td style="width: 12%; font-size: 10pt; text-align: right">-</td> <td style="white-space: nowrap; width: 1%; font-size: 10pt; text-align: left"> </td></tr> <tr id="xdx_40E_ecustom--InterestExpenseOnDividendPayableWithRelatedPartyNote16b_zDQXCwNDNxbd" style="vertical-align: bottom"> <td style="font-size: 10pt; text-align: left">Interest expense on dividend payable with a related party (Note 17(b))</td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right">348</td> <td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right">-</td> <td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right">-</td> <td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td></tr> <tr id="xdx_40E_ecustom--InterestExpenseOnTradePayableWithThirdParty_zM0S0alNUin6" style="vertical-align: bottom; background-color: #CCEDFF"> <td style="font-size: 10pt; text-align: left">Interest expense on trade payable with a third party</td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right">-</td> <td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right">7</td> <td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right">-</td> <td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td></tr> <tr id="xdx_40A_ecustom--ImputedInterestOnAmountDueToDirector_zggpzMTQnt7" style="vertical-align: bottom"> <td style="font-size: 10pt; text-align: left">Imputed interest on amount due to a director</td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right">158</td> <td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right">170</td> <td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right">160</td> <td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td></tr> <tr id="xdx_407_ecustom--ImputedInterestOnAmountDueToRelatedPartiesNet_zPZjAThu0Slj" style="vertical-align: bottom; background-color: #CCEDFF"> <td style="font-size: 10pt; text-align: left; padding-bottom: 1pt">Imputed interest on amounts due to related parties, net</td> <td style="font-size: 10pt; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right">65</td> <td style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right">88</td> <td style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right">47</td> <td style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom"> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right"> </td> <td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right"> </td> <td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right"> </td> <td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td></tr> <tr id="xdx_408_ecustom--FinanceCost_zQQ2yeLnZ6oi" style="vertical-align: bottom; background-color: #CCEDFF"> <td style="color: rgb(204,238,255); font-size: 10pt; padding-bottom: 1pt">finance cost</td> <td style="font-size: 10pt; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right">639</td> <td style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right">283</td> <td style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right">207</td> <td style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: left"> </td></tr> </table>

<table cellpadding="0" cellspacing="0" id="xdx_898_eifrs-full--DisclosureOfFinanceIncomeExpenseExplanatory_zo3aPC5NFv0i" style="border-collapse: collapse; width: 90%; margin-left: 0.5in" summary="xdx: Disclosure - FINANCE COSTS (Details)"> <tr style="vertical-align: bottom"> <td style="font-size: 10pt; text-align: left">Schedule of finance cost</td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td id="xdx_497_20230401__20240331_zEuDaoRtlTMj" style="font-size: 10pt; text-align: right"> </td> <td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td id="xdx_496_20240401__20250331_zTpCexdMiwWc" style="font-size: 10pt; text-align: right"> </td> <td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td id="xdx_490_20250401__20260331_z7KPys6hfcbf" style="font-size: 10pt; text-align: right"> </td> <td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom"> <td style="white-space: nowrap; font-size: 10pt"> </td> <td style="font-size: 10pt; padding-bottom: 1pt"> </td> <td colspan="10" style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: center">For the years ended March 31,</td> <td style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom"> <td style="white-space: nowrap; font-size: 10pt"> </td> <td style="font-size: 10pt"> </td> <td colspan="2" style="white-space: nowrap; font-size: 10pt; text-align: right">2024</td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt"> </td> <td colspan="2" style="white-space: nowrap; font-size: 10pt; text-align: right">2025</td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt"> </td> <td colspan="2" style="white-space: nowrap; font-size: 10pt; text-align: right">2026</td> <td style="font-size: 10pt"> </td></tr> <tr style="vertical-align: bottom"> <td style="white-space: nowrap; font-size: 10pt"> </td> <td style="font-size: 10pt; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: right">HK$’000</td> <td style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: right">HK$’000</td> <td style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: right">HK$’000</td> <td style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom"> <td style="white-space: nowrap; font-size: 10pt"> </td> <td style="font-size: 10pt"> </td> <td colspan="2" style="white-space: nowrap; font-size: 10pt"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt"> </td> <td colspan="2" style="white-space: nowrap; font-size: 10pt"> </td> <td style="font-size: 10pt"> </td> <td> </td> <td colspan="2" style="white-space: nowrap"> </td> <td> </td></tr> <tr id="xdx_40D_eifrs-full--InterestExpenseOnLeaseLiabilities_zUDD5E1UcIW" style="vertical-align: bottom; background-color: #CCEDFF"> <td style="width: 55%; font-size: 10pt; text-align: left">Interest expense on lease liabilities</td> <td style="width: 1%; font-size: 10pt"> </td> <td style="width: 1%; font-size: 10pt; text-align: left"> </td> <td style="width: 12%; font-size: 10pt; text-align: right">68</td> <td style="white-space: nowrap; width: 1%; font-size: 10pt; text-align: left"> </td> <td style="width: 1%; font-size: 10pt"> </td> <td style="width: 1%; font-size: 10pt; text-align: left"> </td> <td style="width: 12%; font-size: 10pt; text-align: right">18</td> <td style="white-space: nowrap; width: 1%; font-size: 10pt; text-align: left"> </td> <td style="width: 1%; font-size: 10pt"> </td> <td style="width: 1%; font-size: 10pt; text-align: left"> </td> <td style="width: 12%; font-size: 10pt; text-align: right">-</td> <td style="white-space: nowrap; width: 1%; font-size: 10pt; text-align: left"> </td></tr> <tr id="xdx_40E_ecustom--InterestExpenseOnDividendPayableWithRelatedPartyNote16b_zDQXCwNDNxbd" style="vertical-align: bottom"> <td style="font-size: 10pt; text-align: left">Interest expense on dividend payable with a related party (Note 17(b))</td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right">348</td> <td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right">-</td> <td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right">-</td> <td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td></tr> <tr id="xdx_40E_ecustom--InterestExpenseOnTradePayableWithThirdParty_zM0S0alNUin6" style="vertical-align: bottom; background-color: #CCEDFF"> <td style="font-size: 10pt; text-align: left">Interest expense on trade payable with a third party</td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right">-</td> <td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right">7</td> <td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right">-</td> <td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td></tr> <tr id="xdx_40A_ecustom--ImputedInterestOnAmountDueToDirector_zggpzMTQnt7" style="vertical-align: bottom"> <td style="font-size: 10pt; text-align: left">Imputed interest on amount due to a director</td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right">158</td> <td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right">170</td> <td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right">160</td> <td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td></tr> <tr id="xdx_407_ecustom--ImputedInterestOnAmountDueToRelatedPartiesNet_zPZjAThu0Slj" style="vertical-align: bottom; background-color: #CCEDFF"> <td style="font-size: 10pt; text-align: left; padding-bottom: 1pt">Imputed interest on amounts due to related parties, net</td> <td style="font-size: 10pt; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right">65</td> <td style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right">88</td> <td style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right">47</td> <td style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom"> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right"> </td> <td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right"> </td> <td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right"> </td> <td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td></tr> <tr id="xdx_408_ecustom--FinanceCost_zQQ2yeLnZ6oi" style="vertical-align: bottom; background-color: #CCEDFF"> <td style="color: rgb(204,238,255); font-size: 10pt; padding-bottom: 1pt">finance cost</td> <td style="font-size: 10pt; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right">639</td> <td style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right">283</td> <td style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right">207</td> <td style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: left"> </td></tr> </table>

348 7 158 170 160 65 88 47 639 283 207 <table cellpadding="0" cellspacing="0" style="width: 100%; font-size: 10pt; margin-top: 0pt; margin-bottom: 0pt"> <tr style="vertical-align: top"> <td style="width: 0pt"></td> <td style="width: 0.5in">9.</td> <td>OTHER GAINS AND LOSSES</td></tr> </table> <table cellpadding="0" cellspacing="0" id="xdx_893_ecustom--ScheduleofOtherGainsandLossesTextBlock_zivnQSGZvc1l" style="border-collapse: collapse; width: 90%; margin-left: 0.5in" summary="xdx: Disclosure - OTHER GAINS AND LOSSES (Details)"> <tr style="vertical-align: bottom"> <td style="font-size: 10pt; text-align: left">Schedule of Other Gains and Losses</td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td id="xdx_491_20230401__20240331_zVdW2bHNz3Sd" style="font-size: 10pt; text-align: right"> </td> <td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td id="xdx_49C_20240401__20250331_z8ZxzwydB6l1" style="font-size: 10pt; text-align: right"> </td> <td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td id="xdx_494_20250401__20260331_zqTXMR8H4Ql" style="font-size: 10pt; text-align: right"> </td> <td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom"> <td style="white-space: nowrap; font-size: 10pt"> </td> <td style="font-size: 10pt; padding-bottom: 1pt"> </td> <td colspan="10" style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: center">For the years ended March 31,</td> <td style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom"> <td style="white-space: nowrap; font-size: 10pt"> </td> <td style="font-size: 10pt"> </td> <td colspan="2" style="white-space: nowrap; font-size: 10pt; text-align: right">2024</td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt"> </td> <td colspan="2" style="white-space: nowrap; font-size: 10pt; text-align: right">2025</td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt"> </td> <td colspan="2" style="white-space: nowrap; font-size: 10pt; text-align: right">2026</td> <td style="font-size: 10pt"> </td></tr> <tr style="vertical-align: bottom"> <td style="white-space: nowrap; font-size: 10pt"> </td> <td style="font-size: 10pt; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: right">HK$’000</td> <td style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: right">HK$’000</td> <td style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: right">HK$’000</td> <td style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom"> <td style="white-space: nowrap; font-size: 10pt"> </td> <td style="font-size: 10pt"> </td> <td colspan="2" style="white-space: nowrap; font-size: 10pt"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt"> </td> <td colspan="2" style="white-space: nowrap; font-size: 10pt"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt"> </td> <td colspan="2" style="white-space: nowrap; font-size: 10pt"> </td> <td style="font-size: 10pt"> </td></tr> <tr id="xdx_408_eifrs-full--ForeignExchangeGain_zXGG4aIwVphj" style="vertical-align: bottom; background-color: #CCEEFF"> <td style="width: 55%; font-size: 10pt; text-align: left">Foreign exchange losses</td> <td style="width: 1%; font-size: 10pt"> </td> <td style="width: 1%; font-size: 10pt; text-align: left"> </td> <td style="width: 12%; font-size: 10pt; text-align: right">-</td> <td style="white-space: nowrap; width: 1%; font-size: 10pt; text-align: left"> </td> <td style="width: 1%; font-size: 10pt"> </td> <td style="width: 1%; font-size: 10pt; text-align: left"> </td> <td style="width: 12%; font-size: 10pt; text-align: right">-</td> <td style="white-space: nowrap; width: 1%; font-size: 10pt; text-align: left"> </td> <td style="width: 1%; font-size: 10pt"> </td> <td style="width: 1%; font-size: 10pt; text-align: left"> </td> <td style="width: 12%; font-size: 10pt; text-align: right">(108</td> <td style="white-space: nowrap; width: 1%; font-size: 10pt; text-align: left">)</td></tr> <tr id="xdx_40E_eifrs-full--GainsOnDisposalsOfInvestments_zsORmjxFKfr" style="vertical-align: bottom"> <td style="font-size: 10pt; text-align: left; padding-bottom: 1pt">Gain on disposal of a subsidiary</td> <td style="font-size: 10pt; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right">-</td> <td style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right">-</td> <td style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right">9,829</td> <td style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: #CCEEFF"> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right"> </td> <td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right"> </td> <td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right"> </td> <td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td></tr> <tr id="xdx_408_ecustom--OtherGainsAndLosses_zY833bM0KxL8" style="vertical-align: bottom"> <td style="color: White; font-size: 10pt; padding-bottom: 1pt">Other Gains and Losses</td> <td style="font-size: 10pt; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right">-</td> <td style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right">-</td> <td style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right">9,721</td> <td style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: left"> </td></tr> </table> <table cellpadding="0" cellspacing="0" id="xdx_893_ecustom--ScheduleofOtherGainsandLossesTextBlock_zivnQSGZvc1l" style="border-collapse: collapse; width: 90%; margin-left: 0.5in" summary="xdx: Disclosure - OTHER GAINS AND LOSSES (Details)"> <tr style="vertical-align: bottom"> <td style="font-size: 10pt; text-align: left">Schedule of Other Gains and Losses</td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td id="xdx_491_20230401__20240331_zVdW2bHNz3Sd" style="font-size: 10pt; text-align: right"> </td> <td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td id="xdx_49C_20240401__20250331_z8ZxzwydB6l1" style="font-size: 10pt; text-align: right"> </td> <td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td id="xdx_494_20250401__20260331_zqTXMR8H4Ql" style="font-size: 10pt; text-align: right"> </td> <td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom"> <td style="white-space: nowrap; font-size: 10pt"> </td> <td style="font-size: 10pt; padding-bottom: 1pt"> </td> <td colspan="10" style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: center">For the years ended March 31,</td> <td style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom"> <td style="white-space: nowrap; font-size: 10pt"> </td> <td style="font-size: 10pt"> </td> <td colspan="2" style="white-space: nowrap; font-size: 10pt; text-align: right">2024</td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt"> </td> <td colspan="2" style="white-space: nowrap; font-size: 10pt; text-align: right">2025</td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt"> </td> <td colspan="2" style="white-space: nowrap; font-size: 10pt; text-align: right">2026</td> <td style="font-size: 10pt"> </td></tr> <tr style="vertical-align: bottom"> <td style="white-space: nowrap; font-size: 10pt"> </td> <td style="font-size: 10pt; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: right">HK$’000</td> <td style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: right">HK$’000</td> <td style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: right">HK$’000</td> <td style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom"> <td style="white-space: nowrap; font-size: 10pt"> </td> <td style="font-size: 10pt"> </td> <td colspan="2" style="white-space: nowrap; font-size: 10pt"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt"> </td> <td colspan="2" style="white-space: nowrap; font-size: 10pt"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt"> </td> <td colspan="2" style="white-space: nowrap; font-size: 10pt"> </td> <td style="font-size: 10pt"> </td></tr> <tr id="xdx_408_eifrs-full--ForeignExchangeGain_zXGG4aIwVphj" style="vertical-align: bottom; background-color: #CCEEFF"> <td style="width: 55%; font-size: 10pt; text-align: left">Foreign exchange losses</td> <td style="width: 1%; font-size: 10pt"> </td> <td style="width: 1%; font-size: 10pt; text-align: left"> </td> <td style="width: 12%; font-size: 10pt; text-align: right">-</td> <td style="white-space: nowrap; width: 1%; font-size: 10pt; text-align: left"> </td> <td style="width: 1%; font-size: 10pt"> </td> <td style="width: 1%; font-size: 10pt; text-align: left"> </td> <td style="width: 12%; font-size: 10pt; text-align: right">-</td> <td style="white-space: nowrap; width: 1%; font-size: 10pt; text-align: left"> </td> <td style="width: 1%; font-size: 10pt"> </td> <td style="width: 1%; font-size: 10pt; text-align: left"> </td> <td style="width: 12%; font-size: 10pt; text-align: right">(108</td> <td style="white-space: nowrap; width: 1%; font-size: 10pt; text-align: left">)</td></tr> <tr id="xdx_40E_eifrs-full--GainsOnDisposalsOfInvestments_zsORmjxFKfr" style="vertical-align: bottom"> <td style="font-size: 10pt; text-align: left; padding-bottom: 1pt">Gain on disposal of a subsidiary</td> <td style="font-size: 10pt; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right">-</td> <td style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right">-</td> <td style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right">9,829</td> <td style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: #CCEEFF"> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right"> </td> <td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right"> </td> <td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right"> </td> <td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td></tr> <tr id="xdx_408_ecustom--OtherGainsAndLosses_zY833bM0KxL8" style="vertical-align: bottom"> <td style="color: White; font-size: 10pt; padding-bottom: 1pt">Other Gains and Losses</td> <td style="font-size: 10pt; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right">-</td> <td style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right">-</td> <td style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right">9,721</td> <td style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: left"> </td></tr> </table>

-108

9829

9721

<table cellpadding="0" cellspacing="0" style="width: 100%; font-size: 10pt; margin-top: 0pt; margin-bottom: 0pt"> <tr style="vertical-align: top"> <td style="width: 0pt"></td> <td style="width: 0.5in">10.</td> <td>TAXATION</td></tr> </table> Cayman Islands Under the current and applicable laws of the Cayman Islands, the Company is not subject to tax on income or capital gain. Additionally, upon payments of dividends by the Company to its shareholders, no Cayman Islands withholding tax will be imposed. Hong Kong The subsidiaries of the Group are incorporated in Hong Kong and are subject to Hong Kong Profits Tax on the taxable income as reported in their statutory financial statements adjusted in accordance with relevant Hong Kong tax laws. For the years ended March 31, 2024, 2025 and 2026, Hong Kong Profits Tax is calculated in accordance with the two-tiered profits tax rates regime. The applicable tax rate for the first HK$2 million of assessable profits is 8.25% and assessable profits above HK$2 million will continue to be subject to the rate of 16.5% for corporations in Hong Kong, effective from the year of assessment 2018/2019. Before that, the applicable tax rate was 16.5% for corporations in Hong Kong. The taxation expense is attributable to the following tax jurisdictions: <table cellpadding="0" cellspacing="0" id="xdx_895_eifrs-full--DisclosureOfTradingIncomeExpenseExplanatory_zVLsRIkvFDk" style="border-collapse: collapse; width: 90%; margin-left: 0.5in" summary="xdx: Disclosure - TAXATION (Details)"> <tr style="vertical-align: bottom; background-color: White"> <td style="font-size: 10pt; text-align: left">Schedule of taxation expense</td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right"> </td> <td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right"> </td> <td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right"> </td> <td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom"> <td style="white-space: nowrap; font-size: 10pt"> </td> <td style="font-size: 10pt; padding-bottom: 1pt"> </td> <td colspan="10" style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: center">For the years ended March 31,</td> <td style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom"> <td style="white-space: nowrap; font-size: 10pt"> </td> <td style="font-size: 10pt"> </td> <td colspan="2" style="white-space: nowrap; font-size: 10pt; text-align: right">2024</td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt"> </td> <td colspan="2" style="white-space: nowrap; font-size: 10pt; text-align: right">2025</td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt"> </td> <td colspan="2" style="white-space: nowrap; font-size: 10pt; text-align: right">2026</td> <td style="font-size: 10pt"> </td></tr> <tr style="vertical-align: bottom"> <td style="white-space: nowrap; font-size: 10pt"> </td> <td style="font-size: 10pt; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: right">HK$’000</td> <td style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: right">HK$’000</td> <td style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: right">HK$’000</td> <td style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom"> <td style="white-space: nowrap; font-size: 10pt"> </td> <td style="font-size: 10pt"> </td> <td colspan="2" style="white-space: nowrap; font-size: 10pt"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt"> </td> <td colspan="2" style="white-space: nowrap; font-size: 10pt"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt"> </td> <td colspan="2" style="white-space: nowrap; font-size: 10pt"> </td> <td style="font-size: 10pt"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-decoration: underline; font-size: 10pt; text-align: left">Hong Kong</td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right"> </td> <td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right"> </td> <td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right"> </td> <td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="width: 55%; font-size: 10pt; text-align: left">- Charged for the year</td> <td style="width: 1%; font-size: 10pt"> </td> <td style="width: 1%; font-size: 10pt; text-align: left"> </td> <td id="xdx_98B_eifrs-full--TaxExpenseOtherThanIncomeTaxExpense_c20230401__20240331__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--HongKongMember_z3X8raH8R7m" style="width: 12%; font-size: 10pt; text-align: right" title="Income tax expense">2,085</td> <td style="white-space: nowrap; width: 1%; font-size: 10pt; text-align: left"> </td> <td style="width: 1%; font-size: 10pt"> </td> <td style="width: 1%; font-size: 10pt; text-align: left"> </td> <td id="xdx_98B_eifrs-full--TaxExpenseOtherThanIncomeTaxExpense_c20240401__20250331__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--HongKongMember_zOaYT0KzZTNa" style="width: 12%; font-size: 10pt; text-align: right" title="Income tax expense">3,203</td> <td style="white-space: nowrap; width: 1%; font-size: 10pt; text-align: left"> </td> <td style="width: 1%; font-size: 10pt"> </td> <td style="width: 1%; font-size: 10pt; text-align: left"> </td> <td id="xdx_98F_eifrs-full--TaxExpenseOtherThanIncomeTaxExpense_c20250401__20260331__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--HongKongMember_zOms0HNLKm5f" style="width: 12%; font-size: 10pt; text-align: right" title="Income tax expense">2,195</td> <td style="white-space: nowrap; width: 1%; font-size: 10pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-size: 10pt; text-align: left">- Underprovision in prior years</td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td id="xdx_983_ecustom--UnderProvisionIncomeTaxExpense_c20230401__20240331__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--HongKongMember_zx8vKZZrzGN6" style="font-size: 10pt; text-align: right" title="Under provision">-</td> <td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td id="xdx_98F_ecustom--UnderProvisionIncomeTaxExpense_c20240401__20250331__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--HongKongMember_z2K0NZbSZRl4" style="font-size: 10pt; text-align: right" title="Under provision">-</td> <td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td id="xdx_983_ecustom--UnderProvisionIncomeTaxExpense_c20250401__20260331__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--HongKongMember_z33r57pdcRHl" style="font-size: 10pt; text-align: right" title="Under provision">13</td> <td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right"> </td> <td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right"> </td> <td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right"> </td> <td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-decoration: underline; font-size: 10pt; text-align: left">Cayman Islands</td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right"> </td> <td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right"> </td> <td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right"> </td> <td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="font-size: 10pt; text-align: left; padding-bottom: 1pt">- Charged for the year</td> <td style="font-size: 10pt; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"> </td> <td id="xdx_983_eifrs-full--TaxExpenseOtherThanIncomeTaxExpense_c20230401__20240331__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--CaymanIslandsMember_zRtGg5hR8cK9" style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right" title="Income tax expense">-</td> <td style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"> </td> <td id="xdx_98E_eifrs-full--TaxExpenseOtherThanIncomeTaxExpense_c20240401__20250331__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--CaymanIslandsMember_zecBrnOE1QEh" style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right" title="Income tax expense">-</td> <td style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"> </td> <td id="xdx_980_eifrs-full--TaxExpenseOtherThanIncomeTaxExpense_c20250401__20260331__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--CaymanIslandsMember_zMGB3KYkPT9k" style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right" title="Income tax expense">-</td> <td style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right"> </td> <td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right"> </td> <td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right"> </td> <td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="font-size: 10pt; padding-bottom: 1pt"> </td> <td style="font-size: 10pt; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"> </td> <td id="xdx_985_eifrs-full--TaxExpenseOtherThanIncomeTaxExpense_c20230401__20240331_zDtTq5bzUfJ6" style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right" title="Income tax expense">2,085</td> <td style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"> </td> <td id="xdx_98C_eifrs-full--TaxExpenseOtherThanIncomeTaxExpense_c20240401__20250331_zgDWImS7DRm9" style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right" title="Income tax expense">3,203</td> <td style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"> </td> <td id="xdx_982_eifrs-full--TaxExpenseOtherThanIncomeTaxExpense_c20250401__20260331_zCW5mCWaN53l" style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right" title="Income tax expense">2,208</td> <td style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: left"> </td></tr> </table> The taxation can be reconciled to the profit before tax per the consolidated statements of profit or loss and other comprehensive income as follows: <table cellpadding="0" cellspacing="0" id="xdx_898_eifrs-full--DescriptionOfAccountingPolicyForTaxesOtherThanIncomeTaxExplanatory_znODUn22avi8" style="border-collapse: collapse; width: 90%; margin-left: 0.5in" summary="xdx: Disclosure - TAXATION (Details 1)"> <tr style="vertical-align: bottom"> <td style="font-size: 10pt; text-align: left">Schedule of profit before tax</td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td id="xdx_497_20230401__20240331_zbsIvTG9eex3" style="font-size: 10pt; text-align: right"> </td> <td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td id="xdx_494_20240401__20250331_zSviSxuwBJbl" style="font-size: 10pt; text-align: right"> </td> <td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td id="xdx_492_20250401__20260331_zyQOV2bBMYEb" style="font-size: 10pt; text-align: right"> </td> <td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom"> <td style="padding-bottom: 1pt; white-space: nowrap; font-size: 10pt"> </td> <td style="padding-bottom: 1pt; font-size: 10pt"> </td> <td colspan="10" style="border-bottom: Black 1pt solid; padding-bottom: 1pt; white-space: nowrap; font-size: 10pt; text-align: center">For the year ended March 31,</td> <td style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom"> <td style="white-space: nowrap; font-size: 10pt"> </td> <td style="font-size: 10pt"> </td> <td colspan="2" style="white-space: nowrap; font-size: 10pt; text-align: right">2024</td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt"> </td> <td colspan="2" style="white-space: nowrap; font-size: 10pt; text-align: right">2025</td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt"> </td> <td colspan="2" style="white-space: nowrap; font-size: 10pt; text-align: right">2026</td> <td style="font-size: 10pt"> </td></tr> <tr style="vertical-align: bottom"> <td style="padding-bottom: 1pt; white-space: nowrap; font-size: 10pt"> </td> <td style="padding-bottom: 1pt; font-size: 10pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: right">HK$’000</td> <td style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: left"> </td> <td style="padding-bottom: 1pt; font-size: 10pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: right">HK$’000</td> <td style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: left"> </td> <td style="padding-bottom: 1pt; font-size: 10pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: right">HK$’000</td> <td style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: left"> </td></tr> <tr id="xdx_40B_eifrs-full--ProfitLossBeforeTax_zyIXSgKqwRmd" style="vertical-align: bottom; background-color: #CCEDFF"> <td style="width: 55%; font-size: 10pt; text-align: left">Profit before tax</td> <td style="width: 1%; font-size: 10pt"> </td> <td style="width: 1%; font-size: 10pt; text-align: left"> </td> <td style="width: 12%; font-size: 10pt; text-align: right">11,296</td> <td style="white-space: nowrap; width: 1%; font-size: 10pt; text-align: left"> </td> <td style="width: 1%; font-size: 10pt"> </td> <td style="width: 1%; font-size: 10pt; text-align: left"> </td> <td style="width: 12%; font-size: 10pt; text-align: right">13,289</td> <td style="white-space: nowrap; width: 1%; font-size: 10pt; text-align: left"> </td> <td style="width: 1%; font-size: 10pt"> </td> <td style="width: 1%; font-size: 10pt; text-align: left"> </td> <td style="width: 12%; font-size: 10pt; text-align: right">12,367</td> <td style="white-space: nowrap; width: 1%; font-size: 10pt; text-align: left"> </td></tr> <tr id="xdx_407_eifrs-full--AverageEffectiveTaxRate_pip0_dp_zAmcVlpFuHl6" style="vertical-align: bottom"> <td style="font-size: 10pt; text-align: left; padding-bottom: 1pt">Income tax rate</td> <td style="font-size: 10pt; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right">16.5</td> <td style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: left">%</td> <td style="font-size: 10pt; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right">16.5</td> <td style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: left">%</td> <td style="font-size: 10pt; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right">16.5</td> <td style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: left">%</td></tr> <tr style="vertical-align: bottom; background-color: #CCEDFF"> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right"> </td> <td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right"> </td> <td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right"> </td> <td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td></tr> <tr id="xdx_401_ecustom--TaxAtDomesticIncomeTaxRate_zzDypZpzFt7k" style="vertical-align: bottom"> <td style="font-size: 10pt; text-align: left">Tax at the domestic income tax rate of 16.5%</td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right">1,864</td> <td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right">2,192</td> <td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right">2,041</td> <td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: #CCEDFF"> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right"> </td> <td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right"> </td> <td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right"> </td> <td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td></tr> <tr id="xdx_406_ecustom--TaxEffectOfIncomeNotTaxableForTaxPurpose_zqGOgzjFa1Vh" style="vertical-align: bottom"> <td style="font-size: 10pt; text-align: left">Tax effect of income not taxable for tax purpose</td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right">-</td> <td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right">(3,926</td> <td style="white-space: nowrap; font-size: 10pt; text-align: left">)</td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right">(1,899</td> <td style="white-space: nowrap; font-size: 10pt; text-align: left">)</td></tr> <tr id="xdx_407_ecustom--TaxEffectOfExpensesNotDeductibleForTaxPurpose_zasNiPgEOJL1" style="vertical-align: bottom; background-color: #CCEDFF"> <td style="font-size: 10pt; text-align: left">Tax effect of expenses not deductible for tax purpose</td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right">247</td> <td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right">4,505</td> <td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right">34</td> <td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td></tr> <tr id="xdx_407_ecustom--TaxEffectOfTwotierProfitsTaxRatesRegime_zMV01AXQqNu6" style="vertical-align: bottom"> <td style="font-size: 10pt; text-align: left">Tax effect of two-tier profits tax rates regime</td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right">(165</td> <td style="white-space: nowrap; font-size: 10pt; text-align: left">)</td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right">(165</td> <td style="white-space: nowrap; font-size: 10pt; text-align: left">)</td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right">(165</td> <td style="white-space: nowrap; font-size: 10pt; text-align: left">)</td></tr> <tr id="xdx_40D_ecustom--TaxEffectOfTaxLossNotRecognized_zuCaGKrbQJEf" style="vertical-align: bottom; background-color: #CCEDFF"> <td style="font-size: 10pt; text-align: left">Tax effect of tax loss not recognized</td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right">102</td> <td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right">498</td> <td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right">491</td> <td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td></tr> <tr id="xdx_405_ecustom--UnrecognizedTemporaryDifferences_zA8zx8IlLeHe" style="vertical-align: bottom"> <td style="font-size: 10pt; text-align: left">Unrecognized temporary differences</td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right">113</td> <td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right">102</td> <td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right">1,696</td> <td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td></tr> <tr id="xdx_405_ecustom--UtilizationOfTaxLossesPreviouslyNotRecognized_zL9xHm8s7YD1" style="vertical-align: bottom; background-color: #CCEDFF"> <td style="font-size: 10pt; text-align: left">Utilization of tax losses previously not recognized</td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right">(52</td> <td style="white-space: nowrap; font-size: 10pt; text-align: left">)</td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right">-</td> <td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right">-</td> <td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td></tr> <tr id="xdx_40B_ecustom--UnderprovisionInRespectOfPriorYear_zdH1qELtylll" style="vertical-align: bottom; background-color: white"> <td style="font-size: 10pt; text-align: left">Underprovision in respect of prior years</td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right">-</td> <td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right">-</td> <td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right">13</td> <td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td></tr> <tr id="xdx_40C_ecustom--TaxConcession_z3MJtyKWJWMc" style="vertical-align: bottom; background-color: #CCEDFF"> <td style="font-size: 10pt; text-align: left; padding-bottom: 1pt">Tax concession</td> <td style="font-size: 10pt; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right">(24</td> <td style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: left">)</td> <td style="font-size: 10pt; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right">(3</td> <td style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: left">)</td> <td style="font-size: 10pt; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right">(3</td> <td style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: left">)</td></tr> <tr style="vertical-align: bottom; background-color: white"> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right"> </td> <td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right"> </td> <td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right"> </td> <td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td></tr> <tr id="xdx_406_ecustom--TaxationForYear_zd1pY9Ene5cb" style="vertical-align: bottom; background-color: #CCEDFF"> <td style="font-size: 10pt; text-align: left; padding-bottom: 1pt">Taxation for the year</td> <td style="font-size: 10pt; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right">2,085</td> <td style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right">3,203</td> <td style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right">2,208</td> <td style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: left"> </td></tr> </table> The Group has not recognized deferred tax assets arising from deductible temporary differences on net decelerated tax depreciation as it is uncertain that the related tax benefits can be realized through future taxable profit.

<table cellpadding="0" cellspacing="0" id="xdx_895_eifrs-full--DisclosureOfTradingIncomeExpenseExplanatory_zVLsRIkvFDk" style="border-collapse: collapse; width: 90%; margin-left: 0.5in" summary="xdx: Disclosure - TAXATION (Details)"> <tr style="vertical-align: bottom; background-color: White"> <td style="font-size: 10pt; text-align: left">Schedule of taxation expense</td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right"> </td> <td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right"> </td> <td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right"> </td> <td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom"> <td style="white-space: nowrap; font-size: 10pt"> </td> <td style="font-size: 10pt; padding-bottom: 1pt"> </td> <td colspan="10" style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: center">For the years ended March 31,</td> <td style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom"> <td style="white-space: nowrap; font-size: 10pt"> </td> <td style="font-size: 10pt"> </td> <td colspan="2" style="white-space: nowrap; font-size: 10pt; text-align: right">2024</td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt"> </td> <td colspan="2" style="white-space: nowrap; font-size: 10pt; text-align: right">2025</td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt"> </td> <td colspan="2" style="white-space: nowrap; font-size: 10pt; text-align: right">2026</td> <td style="font-size: 10pt"> </td></tr> <tr style="vertical-align: bottom"> <td style="white-space: nowrap; font-size: 10pt"> </td> <td style="font-size: 10pt; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: right">HK$’000</td> <td style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: right">HK$’000</td> <td style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: right">HK$’000</td> <td style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom"> <td style="white-space: nowrap; font-size: 10pt"> </td> <td style="font-size: 10pt"> </td> <td colspan="2" style="white-space: nowrap; font-size: 10pt"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt"> </td> <td colspan="2" style="white-space: nowrap; font-size: 10pt"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt"> </td> <td colspan="2" style="white-space: nowrap; font-size: 10pt"> </td> <td style="font-size: 10pt"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-decoration: underline; font-size: 10pt; text-align: left">Hong Kong</td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right"> </td> <td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right"> </td> <td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right"> </td> <td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="width: 55%; font-size: 10pt; text-align: left">- Charged for the year</td> <td style="width: 1%; font-size: 10pt"> </td> <td style="width: 1%; font-size: 10pt; text-align: left"> </td> <td id="xdx_98B_eifrs-full--TaxExpenseOtherThanIncomeTaxExpense_c20230401__20240331__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--HongKongMember_z3X8raH8R7m" style="width: 12%; font-size: 10pt; text-align: right" title="Income tax expense">2,085</td> <td style="white-space: nowrap; width: 1%; font-size: 10pt; text-align: left"> </td> <td style="width: 1%; font-size: 10pt"> </td> <td style="width: 1%; font-size: 10pt; text-align: left"> </td> <td id="xdx_98B_eifrs-full--TaxExpenseOtherThanIncomeTaxExpense_c20240401__20250331__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--HongKongMember_zOaYT0KzZTNa" style="width: 12%; font-size: 10pt; text-align: right" title="Income tax expense">3,203</td> <td style="white-space: nowrap; width: 1%; font-size: 10pt; text-align: left"> </td> <td style="width: 1%; font-size: 10pt"> </td> <td style="width: 1%; font-size: 10pt; text-align: left"> </td> <td id="xdx_98F_eifrs-full--TaxExpenseOtherThanIncomeTaxExpense_c20250401__20260331__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--HongKongMember_zOms0HNLKm5f" style="width: 12%; font-size: 10pt; text-align: right" title="Income tax expense">2,195</td> <td style="white-space: nowrap; width: 1%; font-size: 10pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-size: 10pt; text-align: left">- Underprovision in prior years</td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td id="xdx_983_ecustom--UnderProvisionIncomeTaxExpense_c20230401__20240331__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--HongKongMember_zx8vKZZrzGN6" style="font-size: 10pt; text-align: right" title="Under provision">-</td> <td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td id="xdx_98F_ecustom--UnderProvisionIncomeTaxExpense_c20240401__20250331__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--HongKongMember_z2K0NZbSZRl4" style="font-size: 10pt; text-align: right" title="Under provision">-</td> <td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td id="xdx_983_ecustom--UnderProvisionIncomeTaxExpense_c20250401__20260331__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--HongKongMember_z33r57pdcRHl" style="font-size: 10pt; text-align: right" title="Under provision">13</td> <td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right"> </td> <td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right"> </td> <td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right"> </td> <td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-decoration: underline; font-size: 10pt; text-align: left">Cayman Islands</td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right"> </td> <td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right"> </td> <td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right"> </td> <td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="font-size: 10pt; text-align: left; padding-bottom: 1pt">- Charged for the year</td> <td style="font-size: 10pt; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"> </td> <td id="xdx_983_eifrs-full--TaxExpenseOtherThanIncomeTaxExpense_c20230401__20240331__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--CaymanIslandsMember_zRtGg5hR8cK9" style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right" title="Income tax expense">-</td> <td style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"> </td> <td id="xdx_98E_eifrs-full--TaxExpenseOtherThanIncomeTaxExpense_c20240401__20250331__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--CaymanIslandsMember_zecBrnOE1QEh" style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right" title="Income tax expense">-</td> <td style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"> </td> <td id="xdx_980_eifrs-full--TaxExpenseOtherThanIncomeTaxExpense_c20250401__20260331__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--CaymanIslandsMember_zMGB3KYkPT9k" style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right" title="Income tax expense">-</td> <td style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right"> </td> <td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right"> </td> <td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right"> </td> <td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="font-size: 10pt; padding-bottom: 1pt"> </td> <td style="font-size: 10pt; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"> </td> <td id="xdx_985_eifrs-full--TaxExpenseOtherThanIncomeTaxExpense_c20230401__20240331_zDtTq5bzUfJ6" style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right" title="Income tax expense">2,085</td> <td style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"> </td> <td id="xdx_98C_eifrs-full--TaxExpenseOtherThanIncomeTaxExpense_c20240401__20250331_zgDWImS7DRm9" style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right" title="Income tax expense">3,203</td> <td style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"> </td> <td id="xdx_982_eifrs-full--TaxExpenseOtherThanIncomeTaxExpense_c20250401__20260331_zCW5mCWaN53l" style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right" title="Income tax expense">2,208</td> <td style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: left"> </td></tr> </table>

2085

3203

2195

2085

3203

2208

<table cellpadding="0" cellspacing="0" id="xdx_898_eifrs-full--DescriptionOfAccountingPolicyForTaxesOtherThanIncomeTaxExplanatory_znODUn22avi8" style="border-collapse: collapse; width: 90%; margin-left: 0.5in" summary="xdx: Disclosure - TAXATION (Details 1)"> <tr style="vertical-align: bottom"> <td style="font-size: 10pt; text-align: left">Schedule of profit before tax</td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td id="xdx_497_20230401__20240331_zbsIvTG9eex3" style="font-size: 10pt; text-align: right"> </td> <td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td id="xdx_494_20240401__20250331_zSviSxuwBJbl" style="font-size: 10pt; text-align: right"> </td> <td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td id="xdx_492_20250401__20260331_zyQOV2bBMYEb" style="font-size: 10pt; text-align: right"> </td> <td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom"> <td style="padding-bottom: 1pt; white-space: nowrap; font-size: 10pt"> </td> <td style="padding-bottom: 1pt; font-size: 10pt"> </td> <td colspan="10" style="border-bottom: Black 1pt solid; padding-bottom: 1pt; white-space: nowrap; font-size: 10pt; text-align: center">For the year ended March 31,</td> <td style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom"> <td style="white-space: nowrap; font-size: 10pt"> </td> <td style="font-size: 10pt"> </td> <td colspan="2" style="white-space: nowrap; font-size: 10pt; text-align: right">2024</td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt"> </td> <td colspan="2" style="white-space: nowrap; font-size: 10pt; text-align: right">2025</td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt"> </td> <td colspan="2" style="white-space: nowrap; font-size: 10pt; text-align: right">2026</td> <td style="font-size: 10pt"> </td></tr> <tr style="vertical-align: bottom"> <td style="padding-bottom: 1pt; white-space: nowrap; font-size: 10pt"> </td> <td style="padding-bottom: 1pt; font-size: 10pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: right">HK$’000</td> <td style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: left"> </td> <td style="padding-bottom: 1pt; font-size: 10pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: right">HK$’000</td> <td style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: left"> </td> <td style="padding-bottom: 1pt; font-size: 10pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: right">HK$’000</td> <td style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: left"> </td></tr> <tr id="xdx_40B_eifrs-full--ProfitLossBeforeTax_zyIXSgKqwRmd" style="vertical-align: bottom; background-color: #CCEDFF"> <td style="width: 55%; font-size: 10pt; text-align: left">Profit before tax</td> <td style="width: 1%; font-size: 10pt"> </td> <td style="width: 1%; font-size: 10pt; text-align: left"> </td> <td style="width: 12%; font-size: 10pt; text-align: right">11,296</td> <td style="white-space: nowrap; width: 1%; font-size: 10pt; text-align: left"> </td> <td style="width: 1%; font-size: 10pt"> </td> <td style="width: 1%; font-size: 10pt; text-align: left"> </td> <td style="width: 12%; font-size: 10pt; text-align: right">13,289</td> <td style="white-space: nowrap; width: 1%; font-size: 10pt; text-align: left"> </td> <td style="width: 1%; font-size: 10pt"> </td> <td style="width: 1%; font-size: 10pt; text-align: left"> </td> <td style="width: 12%; font-size: 10pt; text-align: right">12,367</td> <td style="white-space: nowrap; width: 1%; font-size: 10pt; text-align: left"> </td></tr> <tr id="xdx_407_eifrs-full--AverageEffectiveTaxRate_pip0_dp_zAmcVlpFuHl6" style="vertical-align: bottom"> <td style="font-size: 10pt; text-align: left; padding-bottom: 1pt">Income tax rate</td> <td style="font-size: 10pt; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right">16.5</td> <td style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: left">%</td> <td style="font-size: 10pt; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right">16.5</td> <td style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: left">%</td> <td style="font-size: 10pt; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right">16.5</td> <td style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: left">%</td></tr> <tr style="vertical-align: bottom; background-color: #CCEDFF"> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right"> </td> <td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right"> </td> <td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right"> </td> <td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td></tr> <tr id="xdx_401_ecustom--TaxAtDomesticIncomeTaxRate_zzDypZpzFt7k" style="vertical-align: bottom"> <td style="font-size: 10pt; text-align: left">Tax at the domestic income tax rate of 16.5%</td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right">1,864</td> <td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right">2,192</td> <td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right">2,041</td> <td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: #CCEDFF"> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right"> </td> <td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right"> </td> <td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right"> </td> <td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td></tr> <tr id="xdx_406_ecustom--TaxEffectOfIncomeNotTaxableForTaxPurpose_zqGOgzjFa1Vh" style="vertical-align: bottom"> <td style="font-size: 10pt; text-align: left">Tax effect of income not taxable for tax purpose</td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right">-</td> <td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right">(3,926</td> <td style="white-space: nowrap; font-size: 10pt; text-align: left">)</td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right">(1,899</td> <td style="white-space: nowrap; font-size: 10pt; text-align: left">)</td></tr> <tr id="xdx_407_ecustom--TaxEffectOfExpensesNotDeductibleForTaxPurpose_zasNiPgEOJL1" style="vertical-align: bottom; background-color: #CCEDFF"> <td style="font-size: 10pt; text-align: left">Tax effect of expenses not deductible for tax purpose</td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right">247</td> <td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right">4,505</td> <td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right">34</td> <td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td></tr> <tr id="xdx_407_ecustom--TaxEffectOfTwotierProfitsTaxRatesRegime_zMV01AXQqNu6" style="vertical-align: bottom"> <td style="font-size: 10pt; text-align: left">Tax effect of two-tier profits tax rates regime</td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right">(165</td> <td style="white-space: nowrap; font-size: 10pt; text-align: left">)</td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right">(165</td> <td style="white-space: nowrap; font-size: 10pt; text-align: left">)</td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right">(165</td> <td style="white-space: nowrap; font-size: 10pt; text-align: left">)</td></tr> <tr id="xdx_40D_ecustom--TaxEffectOfTaxLossNotRecognized_zuCaGKrbQJEf" style="vertical-align: bottom; background-color: #CCEDFF"> <td style="font-size: 10pt; text-align: left">Tax effect of tax loss not recognized</td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right">102</td> <td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right">498</td> <td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right">491</td> <td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td></tr> <tr id="xdx_405_ecustom--UnrecognizedTemporaryDifferences_zA8zx8IlLeHe" style="vertical-align: bottom"> <td style="font-size: 10pt; text-align: left">Unrecognized temporary differences</td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right">113</td> <td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right">102</td> <td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right">1,696</td> <td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td></tr> <tr id="xdx_405_ecustom--UtilizationOfTaxLossesPreviouslyNotRecognized_zL9xHm8s7YD1" style="vertical-align: bottom; background-color: #CCEDFF"> <td style="font-size: 10pt; text-align: left">Utilization of tax losses previously not recognized</td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right">(52</td> <td style="white-space: nowrap; font-size: 10pt; text-align: left">)</td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right">-</td> <td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right">-</td> <td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td></tr> <tr id="xdx_40B_ecustom--UnderprovisionInRespectOfPriorYear_zdH1qELtylll" style="vertical-align: bottom; background-color: white"> <td style="font-size: 10pt; text-align: left">Underprovision in respect of prior years</td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right">-</td> <td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right">-</td> <td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right">13</td> <td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td></tr> <tr id="xdx_40C_ecustom--TaxConcession_z3MJtyKWJWMc" style="vertical-align: bottom; background-color: #CCEDFF"> <td style="font-size: 10pt; text-align: left; padding-bottom: 1pt">Tax concession</td> <td style="font-size: 10pt; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right">(24</td> <td style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: left">)</td> <td style="font-size: 10pt; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right">(3</td> <td style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: left">)</td> <td style="font-size: 10pt; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right">(3</td> <td style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: left">)</td></tr> <tr style="vertical-align: bottom; background-color: white"> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right"> </td> <td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right"> </td> <td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right"> </td> <td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td></tr> <tr id="xdx_406_ecustom--TaxationForYear_zd1pY9Ene5cb" style="vertical-align: bottom; background-color: #CCEDFF"> <td style="font-size: 10pt; text-align: left; padding-bottom: 1pt">Taxation for the year</td> <td style="font-size: 10pt; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right">2,085</td> <td style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right">3,203</td> <td style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right">2,208</td> <td style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: left"> </td></tr> </table>

11296

13289

12367

0.165

1864 2192 2041 -3926 -1899 247 4505 34 -165 -165 -165 102 498 491 113 102 1696 -52 13 -24 -3 -3 2085 3203 2208

<table cellpadding="0" cellspacing="0" style="width: 100%; font-size: 10pt; margin-top: 0pt; margin-bottom: 0pt"> <tr style="vertical-align: top; text-align: justify"> <td style="width: 0pt; text-align: right"></td> <td style="width: 0.5in">11.</td> <td style="text-align: justify">PROPERTY, PLANT AND EQUIPMENT</td> </tr> </table> <table cellpadding="0" cellspacing="0" id="xdx_895_eifrs-full--DisclosureOfDetailedInformationAboutPropertyPlantAndEquipmentExplanatory_z90VW6LapmRf" style="border-collapse: collapse; width: 90%; margin-left: 0.5in" summary="xdx: Disclosure - PROPERTY, PLANT AND EQUIPMENT (Details)"> <tr style="vertical-align: bottom"> <td style="font-size: 10pt">Schedule of property plant and equipment</td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right"> </td> <td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right"> </td> <td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right"> </td> <td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right"> </td> <td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: right; white-space: nowrap; font-size: 10pt"> </td> <td style="text-align: right; font-size: 10pt"> </td> <td colspan="2" style="text-align: right; white-space: nowrap; font-size: 10pt">Leasehold improvement</td> <td style="text-align: right; font-size: 10pt"> </td> <td style="text-align: right; font-size: 10pt"> </td> <td colspan="2" style="text-align: right; white-space: nowrap; font-size: 10pt">Office equipment</td> <td style="text-align: right; font-size: 10pt"> </td> <td style="text-align: right; font-size: 10pt"> </td> <td colspan="2" style="text-align: right; white-space: nowrap; font-size: 10pt">Computer equipment</td> <td style="text-align: right; font-size: 10pt"> </td> <td style="text-align: right; font-size: 10pt"> </td> <td colspan="2" style="white-space: nowrap; font-size: 10pt; text-align: right">Total</td> <td style="text-align: right; font-size: 10pt"> </td></tr> <tr style="vertical-align: bottom"> <td style="white-space: nowrap; font-size: 10pt"> </td> <td style="font-size: 10pt; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: right">HK$’000</td> <td style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: right">HK$’000</td> <td style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: right">HK$’000</td> <td style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: right">HK$’000</td> <td style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom"> <td style="white-space: nowrap; font-size: 10pt"> </td> <td style="font-size: 10pt"> </td> <td colspan="2" style="white-space: nowrap; font-size: 10pt"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt"> </td> <td colspan="2" style="white-space: nowrap; font-size: 10pt"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt"> </td> <td colspan="2" style="white-space: nowrap; font-size: 10pt"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt"> </td> <td colspan="2" style="white-space: nowrap; font-size: 10pt"> </td> <td style="font-size: 10pt"> </td></tr> <tr style="vertical-align: bottom; background-color: #CCEEFF"> <td style="font-size: 10pt">COST</td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right"> </td> <td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right"> </td> <td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right"> </td> <td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right"> </td> <td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom"> <td style="width: 48%; font-size: 10pt">At April 1, 2024</td> <td style="width: 1%; font-size: 10pt"> </td> <td style="width: 1%; font-size: 10pt; text-align: left"> </td> <td id="xdx_98B_eifrs-full--PropertyPlantAndEquipment_iS_c20250401__20260331__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__ifrs-full--GrossCarryingAmountMember__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--LeaseholdImprovementsMember_zGzaqEhKGQfc" style="width: 10%; font-size: 10pt; text-align: right" title="Beginning balance">3,548</td> <td style="white-space: nowrap; width: 1%; font-size: 10pt; text-align: left"> </td> <td style="width: 1%; font-size: 10pt"> </td> <td style="width: 1%; font-size: 10pt; text-align: left"> </td> <td id="xdx_98B_eifrs-full--PropertyPlantAndEquipment_iS_c20250401__20260331__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__ifrs-full--GrossCarryingAmountMember__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--OfficeEquipmentMember_zcW0O0pVP3F5" style="width: 10%; font-size: 10pt; text-align: right" title="Beginning balance">213</td> <td style="white-space: nowrap; width: 1%; font-size: 10pt; text-align: left"> </td> <td style="width: 1%; font-size: 10pt"> </td> <td style="width: 1%; font-size: 10pt; text-align: left"> </td> <td id="xdx_98C_eifrs-full--PropertyPlantAndEquipment_iS_c20250401__20260331__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__ifrs-full--GrossCarryingAmountMember__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--ComputerEquipmentMember_zsIYHnwtZNZ5" style="width: 10%; font-size: 10pt; text-align: right" title="Beginning balance">588</td> <td style="white-space: nowrap; width: 1%; font-size: 10pt; text-align: left"> </td> <td style="width: 1%; font-size: 10pt"> </td> <td style="width: 1%; font-size: 10pt; text-align: left"> </td> <td id="xdx_987_eifrs-full--PropertyPlantAndEquipment_iS_c20250401__20260331__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__ifrs-full--GrossCarryingAmountMember_zrdK7GlAylaj" style="width: 10%; font-size: 10pt; text-align: right" title="Total Beginning balance">4,349</td> <td style="white-space: nowrap; width: 1%; font-size: 10pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: #CCEEFF"> <td style="font-size: 10pt; padding-bottom: 1pt">Write-offs</td> <td style="font-size: 10pt; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"> </td> <td id="xdx_98A_eifrs-full--DepreciationPropertyPlantAndEquipment_iN_di_c20250401__20260331__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__ifrs-full--GrossCarryingAmountMember__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--LeaseholdImprovementsMember_zT9xTeGC0q38" style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right" title="Write off">(1,048</td> <td style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: left">)</td> <td style="font-size: 10pt; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"> </td> <td id="xdx_981_eifrs-full--DepreciationPropertyPlantAndEquipment_iN_di_c20250401__20260331__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__ifrs-full--GrossCarryingAmountMember__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--OfficeEquipmentMember_z2IHJI9jI1z3" style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right" title="Write off">(213</td> <td style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: left">)</td> <td style="font-size: 10pt; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"> </td> <td id="xdx_987_eifrs-full--DepreciationPropertyPlantAndEquipment_iN_di_c20250401__20260331__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__ifrs-full--GrossCarryingAmountMember__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--ComputerEquipmentMember_zizYwTFs9kA1" style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right" title="Write off">-</td> <td style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"> </td> <td id="xdx_98B_eifrs-full--DepreciationPropertyPlantAndEquipment_iN_di_c20250401__20260331__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__ifrs-full--GrossCarryingAmountMember_z2f3DDLWAy89" style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right" title="Total Write off">(1,261</td> <td style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: left">)</td></tr> <tr style="vertical-align: bottom"> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right"> </td> <td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right"> </td> <td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right"> </td> <td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right"> </td> <td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: #CCEEFF"> <td style="font-size: 10pt; padding-bottom: 1pt">At March 31, 2025 and 2026</td> <td style="font-size: 10pt; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"> </td> <td id="xdx_98D_eifrs-full--PropertyPlantAndEquipment_iE_c20250401__20260331__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__ifrs-full--GrossCarryingAmountMember__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--LeaseholdImprovementsMember_zo2usfN3CrQl" style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right" title="Ending balance">2,500</td> <td style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"> </td> <td id="xdx_989_eifrs-full--PropertyPlantAndEquipment_iE_c20250401__20260331__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__ifrs-full--GrossCarryingAmountMember__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--OfficeEquipment_zZ5FHVJLOBtg" style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right" title="Ending balance">-</td> <td style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"> </td> <td id="xdx_980_eifrs-full--PropertyPlantAndEquipment_iE_c20250401__20260331__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__ifrs-full--GrossCarryingAmountMember__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--ComputerEquipmentMember_z6Xy6ejIJp3c" style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right" title="Ending balance">588</td> <td style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"> </td> <td id="xdx_98B_eifrs-full--PropertyPlantAndEquipment_iE_c20250401__20260331__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__ifrs-full--GrossCarryingAmountMember_zJk704i78fEd" style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right" title="Ending balance">3,088</td> <td style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom"> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right"> </td> <td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right"> </td> <td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right"> </td> <td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right"> </td> <td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: #CCEEFF"> <td style="font-size: 10pt; text-align: left">ACCUMULATED DEPRECIATION</td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right"> </td> <td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right"> </td> <td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right"> </td> <td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right"> </td> <td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom"> <td style="font-size: 10pt">At April 1, 2024</td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td id="xdx_987_eifrs-full--PropertyPlantAndEquipment_iS_c20250401__20260331__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__custom--AccumulatedDepreciationMember__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__custom--LeaseholdImprovementMember_z8RpoTU7PXii" style="font-size: 10pt; text-align: right" title="Ending balance">2,784</td> <td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td id="xdx_987_eifrs-full--PropertyPlantAndEquipment_iS_c20250401__20260331__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__custom--AccumulatedDepreciationMember__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--OfficeEquipment_zdFyOywCLWP9" style="font-size: 10pt; text-align: right" title="Ending balance">213</td> <td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td id="xdx_98D_eifrs-full--PropertyPlantAndEquipment_iS_c20250401__20260331__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__custom--AccumulatedDepreciationMember__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--ComputerEquipmentMember_zbaXv9d75xVj" style="font-size: 10pt; text-align: right" title="Ending balance">588</td> <td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td id="xdx_983_eifrs-full--PropertyPlantAndEquipment_iS_c20250401__20260331__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__custom--AccumulatedDepreciationMember_zmOH8ddte8lg" style="font-size: 10pt; text-align: right" title="Ending balance">3,585</td> <td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: #CCEEFF"> <td style="font-size: 10pt; text-align: left">Provided for the year</td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td id="xdx_98B_ecustom--ProvidedForYearPropertyPlantAndEquipments_c20250401__20260331__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__custom--AccumulatedDepreciationMember__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--LeaseholdImprovementsMember_zqJJiZ3SCFK9" style="font-size: 10pt; text-align: right" title="Provided for the year">764</td> <td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td id="xdx_985_ecustom--ProvidedForYearPropertyPlantAndEquipments_c20250104__20260331__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__custom--AccumulatedDepreciationMember__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--OfficeEquipmentMember_zv9eEKgWIrHb" style="font-size: 10pt; text-align: right" title="Provided for the year">-</td> <td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td id="xdx_989_ecustom--ProvidedForYearPropertyPlantAndEquipments_c20250401__20260331__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__custom--AccumulatedDepreciationMember__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--ComputerEquipmentMember_zaL0e3sbVE8h" style="font-size: 10pt; text-align: right" title="Provided for the year">-</td> <td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td id="xdx_98A_ecustom--ProvidedForYearPropertyPlantAndEquipments_c20250401__20260331__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__custom--AccumulatedDepreciationMember_zOv6ACNz6DZd" style="font-size: 10pt; text-align: right" title="Provided for the year">764</td> <td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom"> <td style="font-size: 10pt; padding-bottom: 1pt">Write-off</td> <td style="font-size: 10pt; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"> </td> <td id="xdx_987_eifrs-full--DepreciationPropertyPlantAndEquipment_iN_di_c20250401__20260331__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__custom--AccumulatedDepreciationMember__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__custom--LeaseholdImprovementMember_z1wu397hazwk" style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right" title="Write off">(1,048</td> <td style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: left">)</td> <td style="font-size: 10pt; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"> </td> <td id="xdx_98F_eifrs-full--DepreciationPropertyPlantAndEquipment_iN_di_c20250401__20260331__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__custom--AccumulatedDepreciationMember__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--OfficeEquipment_z90zke7VsOI5" style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right" title="Write off">(213</td> <td style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: left">)</td> <td style="font-size: 10pt; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"> </td> <td id="xdx_98A_eifrs-full--DepreciationPropertyPlantAndEquipment_iN_di_c20250401__20260331__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__custom--AccumulatedDepreciationMember__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--ComputerEquipmentMember_zDA3vF316MF6" style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right" title="Write off">-</td> <td style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"> </td> <td id="xdx_988_eifrs-full--DepreciationPropertyPlantAndEquipment_iN_di_c20250401__20260331__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__custom--AccumulatedDepreciationMember_zSNVWGUZvvwh" style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right" title="Write off">(1,261</td> <td style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: left">)</td></tr> <tr style="vertical-align: bottom; background-color: #CCEEFF"> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right"> </td> <td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right"> </td> <td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right"> </td> <td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right"> </td> <td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom"> <td style="font-size: 10pt; padding-bottom: 1pt">At March 31, 2025 and 2026</td> <td style="font-size: 10pt; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"> </td> <td id="xdx_989_eifrs-full--PropertyPlantAndEquipment_iE_c20250401__20260331__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__custom--AccumulatedDepreciationMember__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__custom--LeasedPropertiesMember_zRlCqRbKaS2f" style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right" title="Ending balance">2,500</td> <td style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"> </td> <td id="xdx_98C_eifrs-full--PropertyPlantAndEquipment_iE_c20250401__20260331__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__custom--AccumulatedDepreciationMember__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--OfficeEquipment_zkqTSboseCcb" style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right" title="Ending balance">-</td> <td style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"> </td> <td id="xdx_981_eifrs-full--PropertyPlantAndEquipment_iE_c20250401__20260331__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__custom--AccumulatedDepreciationMember__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--ComputerEquipmentMember_zIMIP8WB0Hf1" style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right" title="Ending balance">588</td> <td style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"> </td> <td id="xdx_98E_eifrs-full--PropertyPlantAndEquipment_iE_c20250401__20260331__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__custom--AccumulatedDepreciationMember_zJrMa1tEDPN4" style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right" title="Ending balance">3,088</td> <td style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: #CCEEFF"> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right"> </td> <td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right"> </td> <td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right"> </td> <td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right"> </td> <td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom"> <td style="font-size: 10pt; text-align: left">CARRYING VALUES</td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right"> </td> <td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right"> </td> <td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right"> </td> <td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right"> </td> <td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: #CCEEFF"> <td style="font-size: 10pt; padding-bottom: 1pt">At March 31, 2026</td> <td style="font-size: 10pt; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"> </td> <td id="xdx_98D_ecustom--PropertyPlantAndEquipmentCarryingValue_iE_c20250401__20260331__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__ifrs-full--GrossCarryingAmountMember__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--LeaseholdImprovementsMember_zk8yC6vZuY62" style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right" title="Carrying values">-</td> <td style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"> </td> <td id="xdx_989_ecustom--PropertyPlantAndEquipmentCarryingValue_iE_c20250401__20260331__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__ifrs-full--GrossCarryingAmountMember__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--OfficeEquipment_z5UkenAIudI2" style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right" title="Carrying values">-</td> <td style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"> </td> <td id="xdx_986_ecustom--PropertyPlantAndEquipmentCarryingValue_iE_c20250401__20260331__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__ifrs-full--GrossCarryingAmountMember__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--ComputerEquipmentMember_zAe5V4L3c8oj" style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right" title="Carrying values">-</td> <td style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"> </td> <td id="xdx_980_ecustom--PropertyPlantAndEquipmentCarryingValue_iE_c20250401__20260331__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__ifrs-full--GrossCarryingAmountMember__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--LeaseholdImprovementsMember_zjoc2v20MA86" style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right" title="Carrying values">-</td> <td style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom"> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right"> </td> <td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right"> </td> <td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right"> </td> <td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right"> </td> <td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: #CCEEFF"> <td style="font-size: 10pt; padding-bottom: 1pt">At March 31, 2025</td> <td style="font-size: 10pt; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"> </td> <td id="xdx_986_ecustom--PropertyPlantAndEquipmentCarryingValue_iS_c20250401__20260331__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__ifrs-full--GrossCarryingAmountMember__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--LeaseholdImprovementsMember_zl7OJvPl99p5" style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right" title="Carrying values">-</td> <td style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"> </td> <td id="xdx_984_ecustom--PropertyPlantAndEquipmentCarryingValue_iS_c20250401__20260331__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__ifrs-full--GrossCarryingAmountMember__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--OfficeEquipment_zX4sDo9Ecwy1" style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right" title="Carrying values">-</td> <td style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"> </td> <td id="xdx_980_ecustom--PropertyPlantAndEquipmentCarryingValue_iS_c20250401__20260331__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__ifrs-full--GrossCarryingAmountMember__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--ComputerEquipmentMember_zu2u9oJPSENf" style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right" title="Carrying values">-</td> <td style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"> </td> <td id="xdx_98F_ecustom--PropertyPlantAndEquipmentCarryingValue_iS_c20250401__20260331__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__ifrs-full--GrossCarryingAmountMember_zjpXJmIcKFek" style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right" title="Carrying values">-</td> <td style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: left"> </td></tr> </table> Depreciation expenses for the years ended March 31, 2024, 2025 and 2026 amounted to HK$833,000, HK$764,000 and HK$0 nil, respectively, which were included in administrative expenses. During the years ended March 31, 2024, 2025 and 2026, certain fully depreciated assets with a gross carrying amount of HK$nil, HK$1,261,000 and HK$0 nil were written off, respectively. Such write-off had no impact on the consolidated statements of profit or loss and other comprehensive income. No impairment losses were recognized during any of the years presented. The above items of property, plant and equipment are depreciated on a straight-line basis, after taking into account of their estimated residual values, at the following rates per annum: <table cellpadding="0" cellspacing="0" id="xdx_89B_ecustom--ScheduleOfEstimatedResidualValuesTableTextBlock_zRRQ5ASU6hh5" style="width: 90%; border-collapse: collapse; font-size: 10pt; margin-left: 0.5in" summary="xdx: Disclosure - PROPERTY, PLANT AND EQUIPMENT (Details 1)"> <tr style="vertical-align: top"> <td style="line-height: normal">Schedule of estimated residual values</td> <td style="line-height: normal"> </td></tr> <tr style="vertical-align: top; background-color: #CCEDFF"> <td style="line-height: normal; width: 32%">Leasehold improvement</td> <td id="xdx_985_ecustom--DepreciationRatePropertyPlantAndEquipments_c20250401__20260331_zRx5lvqf1hZf" style="width: 68%; line-height: normal" title="Annual depreciation rates">20% - 33.33% 1</td></tr> <tr style="vertical-align: top"> <td style="line-height: normal">Office equipment</td> <td style="line-height: normal"><span id="xdx_90B_eifrs-full--DepreciationRatePropertyPlantAndEquipment_dp_c20250401__20260331__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--OfficeEquipment_z23dQr0NcjE5" title="Annual depreciation rates">20%</td></tr> <tr style="vertical-align: top; background-color: #CCEDFF"> <td style="line-height: normal">Computer equipment</td> <td style="line-height: normal"><span id="xdx_907_eifrs-full--DepreciationRatePropertyPlantAndEquipment_dp_c20250401__20260331__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--ComputerEquipmentMember_zgdsQyF7g0a3" title="Annual depreciation rates">20%</td></tr> </table> 1 Leasehold improvement is depreciated over useful life of 5 years (20% per annum) or over the lease term, whichever is shorter.

<table cellpadding="0" cellspacing="0" id="xdx_895_eifrs-full--DisclosureOfDetailedInformationAboutPropertyPlantAndEquipmentExplanatory_z90VW6LapmRf" style="border-collapse: collapse; width: 90%; margin-left: 0.5in" summary="xdx: Disclosure - PROPERTY, PLANT AND EQUIPMENT (Details)"> <tr style="vertical-align: bottom"> <td style="font-size: 10pt">Schedule of property plant and equipment</td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right"> </td> <td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right"> </td> <td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right"> </td> <td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right"> </td> <td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: right; white-space: nowrap; font-size: 10pt"> </td> <td style="text-align: right; font-size: 10pt"> </td> <td colspan="2" style="text-align: right; white-space: nowrap; font-size: 10pt">Leasehold improvement</td> <td style="text-align: right; font-size: 10pt"> </td> <td style="text-align: right; font-size: 10pt"> </td> <td colspan="2" style="text-align: right; white-space: nowrap; font-size: 10pt">Office equipment</td> <td style="text-align: right; font-size: 10pt"> </td> <td style="text-align: right; font-size: 10pt"> </td> <td colspan="2" style="text-align: right; white-space: nowrap; font-size: 10pt">Computer equipment</td> <td style="text-align: right; font-size: 10pt"> </td> <td style="text-align: right; font-size: 10pt"> </td> <td colspan="2" style="white-space: nowrap; font-size: 10pt; text-align: right">Total</td> <td style="text-align: right; font-size: 10pt"> </td></tr> <tr style="vertical-align: bottom"> <td style="white-space: nowrap; font-size: 10pt"> </td> <td style="font-size: 10pt; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: right">HK$’000</td> <td style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: right">HK$’000</td> <td style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: right">HK$’000</td> <td style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: right">HK$’000</td> <td style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom"> <td style="white-space: nowrap; font-size: 10pt"> </td> <td style="font-size: 10pt"> </td> <td colspan="2" style="white-space: nowrap; font-size: 10pt"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt"> </td> <td colspan="2" style="white-space: nowrap; font-size: 10pt"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt"> </td> <td colspan="2" style="white-space: nowrap; font-size: 10pt"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt"> </td> <td colspan="2" style="white-space: nowrap; font-size: 10pt"> </td> <td style="font-size: 10pt"> </td></tr> <tr style="vertical-align: bottom; background-color: #CCEEFF"> <td style="font-size: 10pt">COST</td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right"> </td> <td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right"> </td> <td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right"> </td> <td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right"> </td> <td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom"> <td style="width: 48%; font-size: 10pt">At April 1, 2024</td> <td style="width: 1%; font-size: 10pt"> </td> <td style="width: 1%; font-size: 10pt; text-align: left"> </td> <td id="xdx_98B_eifrs-full--PropertyPlantAndEquipment_iS_c20250401__20260331__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__ifrs-full--GrossCarryingAmountMember__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--LeaseholdImprovementsMember_zGzaqEhKGQfc" style="width: 10%; font-size: 10pt; text-align: right" title="Beginning balance">3,548</td> <td style="white-space: nowrap; width: 1%; font-size: 10pt; text-align: left"> </td> <td style="width: 1%; font-size: 10pt"> </td> <td style="width: 1%; font-size: 10pt; text-align: left"> </td> <td id="xdx_98B_eifrs-full--PropertyPlantAndEquipment_iS_c20250401__20260331__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__ifrs-full--GrossCarryingAmountMember__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--OfficeEquipmentMember_zcW0O0pVP3F5" style="width: 10%; font-size: 10pt; text-align: right" title="Beginning balance">213</td> <td style="white-space: nowrap; width: 1%; font-size: 10pt; text-align: left"> </td> <td style="width: 1%; font-size: 10pt"> </td> <td style="width: 1%; font-size: 10pt; text-align: left"> </td> <td id="xdx_98C_eifrs-full--PropertyPlantAndEquipment_iS_c20250401__20260331__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__ifrs-full--GrossCarryingAmountMember__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--ComputerEquipmentMember_zsIYHnwtZNZ5" style="width: 10%; font-size: 10pt; text-align: right" title="Beginning balance">588</td> <td style="white-space: nowrap; width: 1%; font-size: 10pt; text-align: left"> </td> <td style="width: 1%; font-size: 10pt"> </td> <td style="width: 1%; font-size: 10pt; text-align: left"> </td> <td id="xdx_987_eifrs-full--PropertyPlantAndEquipment_iS_c20250401__20260331__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__ifrs-full--GrossCarryingAmountMember_zrdK7GlAylaj" style="width: 10%; font-size: 10pt; text-align: right" title="Total Beginning balance">4,349</td> <td style="white-space: nowrap; width: 1%; font-size: 10pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: #CCEEFF"> <td style="font-size: 10pt; padding-bottom: 1pt">Write-offs</td> <td style="font-size: 10pt; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"> </td> <td id="xdx_98A_eifrs-full--DepreciationPropertyPlantAndEquipment_iN_di_c20250401__20260331__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__ifrs-full--GrossCarryingAmountMember__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--LeaseholdImprovementsMember_zT9xTeGC0q38" style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right" title="Write off">(1,048</td> <td style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: left">)</td> <td style="font-size: 10pt; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"> </td> <td id="xdx_981_eifrs-full--DepreciationPropertyPlantAndEquipment_iN_di_c20250401__20260331__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__ifrs-full--GrossCarryingAmountMember__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--OfficeEquipmentMember_z2IHJI9jI1z3" style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right" title="Write off">(213</td> <td style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: left">)</td> <td style="font-size: 10pt; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"> </td> <td id="xdx_987_eifrs-full--DepreciationPropertyPlantAndEquipment_iN_di_c20250401__20260331__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__ifrs-full--GrossCarryingAmountMember__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--ComputerEquipmentMember_zizYwTFs9kA1" style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right" title="Write off">-</td> <td style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"> </td> <td id="xdx_98B_eifrs-full--DepreciationPropertyPlantAndEquipment_iN_di_c20250401__20260331__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__ifrs-full--GrossCarryingAmountMember_z2f3DDLWAy89" style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right" title="Total Write off">(1,261</td> <td style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: left">)</td></tr> <tr style="vertical-align: bottom"> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right"> </td> <td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right"> </td> <td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right"> </td> <td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right"> </td> <td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: #CCEEFF"> <td style="font-size: 10pt; padding-bottom: 1pt">At March 31, 2025 and 2026</td> <td style="font-size: 10pt; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"> </td> <td id="xdx_98D_eifrs-full--PropertyPlantAndEquipment_iE_c20250401__20260331__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__ifrs-full--GrossCarryingAmountMember__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--LeaseholdImprovementsMember_zo2usfN3CrQl" style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right" title="Ending balance">2,500</td> <td style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"> </td> <td id="xdx_989_eifrs-full--PropertyPlantAndEquipment_iE_c20250401__20260331__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__ifrs-full--GrossCarryingAmountMember__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--OfficeEquipment_zZ5FHVJLOBtg" style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right" title="Ending balance">-</td> <td style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"> </td> <td id="xdx_980_eifrs-full--PropertyPlantAndEquipment_iE_c20250401__20260331__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__ifrs-full--GrossCarryingAmountMember__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--ComputerEquipmentMember_z6Xy6ejIJp3c" style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right" title="Ending balance">588</td> <td style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"> </td> <td id="xdx_98B_eifrs-full--PropertyPlantAndEquipment_iE_c20250401__20260331__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__ifrs-full--GrossCarryingAmountMember_zJk704i78fEd" style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right" title="Ending balance">3,088</td> <td style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom"> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right"> </td> <td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right"> </td> <td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right"> </td> <td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right"> </td> <td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: #CCEEFF"> <td style="font-size: 10pt; text-align: left">ACCUMULATED DEPRECIATION</td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right"> </td> <td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right"> </td> <td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right"> </td> <td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right"> </td> <td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom"> <td style="font-size: 10pt">At April 1, 2024</td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td id="xdx_987_eifrs-full--PropertyPlantAndEquipment_iS_c20250401__20260331__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__custom--AccumulatedDepreciationMember__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__custom--LeaseholdImprovementMember_z8RpoTU7PXii" style="font-size: 10pt; text-align: right" title="Ending balance">2,784</td> <td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td id="xdx_987_eifrs-full--PropertyPlantAndEquipment_iS_c20250401__20260331__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__custom--AccumulatedDepreciationMember__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--OfficeEquipment_zdFyOywCLWP9" style="font-size: 10pt; text-align: right" title="Ending balance">213</td> <td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td id="xdx_98D_eifrs-full--PropertyPlantAndEquipment_iS_c20250401__20260331__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__custom--AccumulatedDepreciationMember__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--ComputerEquipmentMember_zbaXv9d75xVj" style="font-size: 10pt; text-align: right" title="Ending balance">588</td> <td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td id="xdx_983_eifrs-full--PropertyPlantAndEquipment_iS_c20250401__20260331__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__custom--AccumulatedDepreciationMember_zmOH8ddte8lg" style="font-size: 10pt; text-align: right" title="Ending balance">3,585</td> <td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: #CCEEFF"> <td style="font-size: 10pt; text-align: left">Provided for the year</td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td id="xdx_98B_ecustom--ProvidedForYearPropertyPlantAndEquipments_c20250401__20260331__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__custom--AccumulatedDepreciationMember__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--LeaseholdImprovementsMember_zqJJiZ3SCFK9" style="font-size: 10pt; text-align: right" title="Provided for the year">764</td> <td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td id="xdx_985_ecustom--ProvidedForYearPropertyPlantAndEquipments_c20250104__20260331__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__custom--AccumulatedDepreciationMember__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--OfficeEquipmentMember_zv9eEKgWIrHb" style="font-size: 10pt; text-align: right" title="Provided for the year">-</td> <td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td id="xdx_989_ecustom--ProvidedForYearPropertyPlantAndEquipments_c20250401__20260331__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__custom--AccumulatedDepreciationMember__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--ComputerEquipmentMember_zaL0e3sbVE8h" style="font-size: 10pt; text-align: right" title="Provided for the year">-</td> <td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td id="xdx_98A_ecustom--ProvidedForYearPropertyPlantAndEquipments_c20250401__20260331__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__custom--AccumulatedDepreciationMember_zOv6ACNz6DZd" style="font-size: 10pt; text-align: right" title="Provided for the year">764</td> <td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom"> <td style="font-size: 10pt; padding-bottom: 1pt">Write-off</td> <td style="font-size: 10pt; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"> </td> <td id="xdx_987_eifrs-full--DepreciationPropertyPlantAndEquipment_iN_di_c20250401__20260331__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__custom--AccumulatedDepreciationMember__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__custom--LeaseholdImprovementMember_z1wu397hazwk" style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right" title="Write off">(1,048</td> <td style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: left">)</td> <td style="font-size: 10pt; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"> </td> <td id="xdx_98F_eifrs-full--DepreciationPropertyPlantAndEquipment_iN_di_c20250401__20260331__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__custom--AccumulatedDepreciationMember__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--OfficeEquipment_z90zke7VsOI5" style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right" title="Write off">(213</td> <td style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: left">)</td> <td style="font-size: 10pt; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"> </td> <td id="xdx_98A_eifrs-full--DepreciationPropertyPlantAndEquipment_iN_di_c20250401__20260331__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__custom--AccumulatedDepreciationMember__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--ComputerEquipmentMember_zDA3vF316MF6" style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right" title="Write off">-</td> <td style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"> </td> <td id="xdx_988_eifrs-full--DepreciationPropertyPlantAndEquipment_iN_di_c20250401__20260331__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__custom--AccumulatedDepreciationMember_zSNVWGUZvvwh" style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right" title="Write off">(1,261</td> <td style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: left">)</td></tr> <tr style="vertical-align: bottom; background-color: #CCEEFF"> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right"> </td> <td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right"> </td> <td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right"> </td> <td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right"> </td> <td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom"> <td style="font-size: 10pt; padding-bottom: 1pt">At March 31, 2025 and 2026</td> <td style="font-size: 10pt; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"> </td> <td id="xdx_989_eifrs-full--PropertyPlantAndEquipment_iE_c20250401__20260331__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__custom--AccumulatedDepreciationMember__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__custom--LeasedPropertiesMember_zRlCqRbKaS2f" style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right" title="Ending balance">2,500</td> <td style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"> </td> <td id="xdx_98C_eifrs-full--PropertyPlantAndEquipment_iE_c20250401__20260331__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__custom--AccumulatedDepreciationMember__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--OfficeEquipment_zkqTSboseCcb" style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right" title="Ending balance">-</td> <td style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"> </td> <td id="xdx_981_eifrs-full--PropertyPlantAndEquipment_iE_c20250401__20260331__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__custom--AccumulatedDepreciationMember__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--ComputerEquipmentMember_zIMIP8WB0Hf1" style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right" title="Ending balance">588</td> <td style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"> </td> <td id="xdx_98E_eifrs-full--PropertyPlantAndEquipment_iE_c20250401__20260331__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__custom--AccumulatedDepreciationMember_zJrMa1tEDPN4" style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right" title="Ending balance">3,088</td> <td style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: #CCEEFF"> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right"> </td> <td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right"> </td> <td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right"> </td> <td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right"> </td> <td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom"> <td style="font-size: 10pt; text-align: left">CARRYING VALUES</td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right"> </td> <td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right"> </td> <td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right"> </td> <td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right"> </td> <td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: #CCEEFF"> <td style="font-size: 10pt; padding-bottom: 1pt">At March 31, 2026</td> <td style="font-size: 10pt; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"> </td> <td id="xdx_98D_ecustom--PropertyPlantAndEquipmentCarryingValue_iE_c20250401__20260331__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__ifrs-full--GrossCarryingAmountMember__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--LeaseholdImprovementsMember_zk8yC6vZuY62" style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right" title="Carrying values">-</td> <td style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"> </td> <td id="xdx_989_ecustom--PropertyPlantAndEquipmentCarryingValue_iE_c20250401__20260331__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__ifrs-full--GrossCarryingAmountMember__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--OfficeEquipment_z5UkenAIudI2" style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right" title="Carrying values">-</td> <td style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"> </td> <td id="xdx_986_ecustom--PropertyPlantAndEquipmentCarryingValue_iE_c20250401__20260331__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__ifrs-full--GrossCarryingAmountMember__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--ComputerEquipmentMember_zAe5V4L3c8oj" style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right" title="Carrying values">-</td> <td style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"> </td> <td id="xdx_980_ecustom--PropertyPlantAndEquipmentCarryingValue_iE_c20250401__20260331__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__ifrs-full--GrossCarryingAmountMember__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--LeaseholdImprovementsMember_zjoc2v20MA86" style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right" title="Carrying values">-</td> <td style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom"> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right"> </td> <td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right"> </td> <td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right"> </td> <td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right"> </td> <td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: #CCEEFF"> <td style="font-size: 10pt; padding-bottom: 1pt">At March 31, 2025</td> <td style="font-size: 10pt; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"> </td> <td id="xdx_986_ecustom--PropertyPlantAndEquipmentCarryingValue_iS_c20250401__20260331__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__ifrs-full--GrossCarryingAmountMember__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--LeaseholdImprovementsMember_zl7OJvPl99p5" style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right" title="Carrying values">-</td> <td style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"> </td> <td id="xdx_984_ecustom--PropertyPlantAndEquipmentCarryingValue_iS_c20250401__20260331__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__ifrs-full--GrossCarryingAmountMember__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--OfficeEquipment_zX4sDo9Ecwy1" style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right" title="Carrying values">-</td> <td style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"> </td> <td id="xdx_980_ecustom--PropertyPlantAndEquipmentCarryingValue_iS_c20250401__20260331__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__ifrs-full--GrossCarryingAmountMember__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--ComputerEquipmentMember_zu2u9oJPSENf" style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right" title="Carrying values">-</td> <td style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"> </td> <td id="xdx_98F_ecustom--PropertyPlantAndEquipmentCarryingValue_iS_c20250401__20260331__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__ifrs-full--GrossCarryingAmountMember_zjpXJmIcKFek" style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right" title="Carrying values">-</td> <td style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: left"> </td></tr> </table>

3548

213

588

4349

1048

213

1261

2500

588

3088

2784

213

588

3585

764 764

1048

213

1261

2500

588

3088

833000 764000 0 1261000 0 <table cellpadding="0" cellspacing="0" id="xdx_89B_ecustom--ScheduleOfEstimatedResidualValuesTableTextBlock_zRRQ5ASU6hh5" style="width: 90%; border-collapse: collapse; font-size: 10pt; margin-left: 0.5in" summary="xdx: Disclosure - PROPERTY, PLANT AND EQUIPMENT (Details 1)"> <tr style="vertical-align: top"> <td style="line-height: normal">Schedule of estimated residual values</td> <td style="line-height: normal"> </td></tr> <tr style="vertical-align: top; background-color: #CCEDFF"> <td style="line-height: normal; width: 32%">Leasehold improvement</td> <td id="xdx_985_ecustom--DepreciationRatePropertyPlantAndEquipments_c20250401__20260331_zRx5lvqf1hZf" style="width: 68%; line-height: normal" title="Annual depreciation rates">20% - 33.33% 1</td></tr> <tr style="vertical-align: top"> <td style="line-height: normal">Office equipment</td> <td style="line-height: normal"><span id="xdx_90B_eifrs-full--DepreciationRatePropertyPlantAndEquipment_dp_c20250401__20260331__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--OfficeEquipment_z23dQr0NcjE5" title="Annual depreciation rates">20%</td></tr> <tr style="vertical-align: top; background-color: #CCEDFF"> <td style="line-height: normal">Computer equipment</td> <td style="line-height: normal"><span id="xdx_907_eifrs-full--DepreciationRatePropertyPlantAndEquipment_dp_c20250401__20260331__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--ComputerEquipmentMember_zgdsQyF7g0a3" title="Annual depreciation rates">20%</td></tr> </table> 1 Leasehold improvement is depreciated over useful life of 5 years (20% per annum) or over the lease term, whichever is shorter. 20% - 33.33% 1

0.20

P5Y

<table cellpadding="0" cellspacing="0" style="width: 100%; border-collapse: collapse; font-size: 10pt"> <tr style="vertical-align: top"> <td style="padding-left: 0pt; width: 7%">12.</td> <td style="width: 93%">RIGHT-OF-USE ASSETS</td> </tr> </table> <table cellpadding="0" cellspacing="0" id="xdx_899_ecustom--ScheduleOfRightOfUseAssetsTableTextBlock_zJ7rWtZozzY7" style="border-collapse: collapse; width: 90%; margin-left: 0.5in" summary="xdx: Disclosure - RIGHT-OF-USE ASSETS (Details)"> <tr style="vertical-align: bottom; background-color: White"> <td style="font-size: 10pt">Schedule of right of use assets</td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right"> </td> <td style="font-size: 10pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom"> <td style="font-size: 10pt"></td> <td style="font-size: 10pt; padding-bottom: 1pt"></td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right">Leased properties HK$’000</td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right"> </td></tr> <tr style="vertical-align: bottom"> <td style="font-size: 10pt"></td> <td style="font-size: 10pt"></td> <td colspan="3" style="font-size: 10pt"></td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-size: 10pt">COST</td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right"> </td> <td style="font-size: 10pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="width: 79%; font-size: 10pt">At April 1, 2024</td> <td style="width: 1%; font-size: 10pt"> </td> <td style="width: 1%; font-size: 10pt; text-align: left"> </td> <td id="xdx_98B_eifrs-full--RightofuseAssets_iS_c20250401__20260331__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__ifrs-full--GrossCarryingAmountMember__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__custom--LeasedPropertiesMember_zXvOukohj7cc" style="width: 18%; font-size: 10pt; text-align: right" title="Beginning balance">2,919</td> <td style="width: 1%; font-size: 10pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-size: 10pt; padding-bottom: 1pt">Write-off</td> <td style="font-size: 10pt; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"> </td> <td id="xdx_984_eifrs-full--DisposalsRightofuseAssets_c20250401__20260331__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__ifrs-full--GrossCarryingAmountMember__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__custom--LeasedPropertiesMember_zOR1PXZvgtN" style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right" title="Disposals">(2,919</td> <td style="border-bottom: Black 1pt solid; padding-bottom: 1pt; font-size: 10pt; text-align: left">)</td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right"> </td> <td style="font-size: 10pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-size: 10pt; padding-bottom: 1pt">At March 31, 2025 and 2026</td> <td style="font-size: 10pt; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"> </td> <td id="xdx_98F_eifrs-full--RightofuseAssets_iE_c20250401__20260331__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__ifrs-full--GrossCarryingAmountMember__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__custom--LeasedPropertiesMember_zwhOmTCu1dX7" style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right" title="Ending balance">-</td> <td style="border-bottom: Black 1pt solid; padding-bottom: 1pt; font-size: 10pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right"> </td> <td style="font-size: 10pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-size: 10pt; text-align: left">ACCUMULATED DEPRECIATION</td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right"> </td> <td style="font-size: 10pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="font-size: 10pt">At April 1, 2024</td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td id="xdx_981_eifrs-full--RightofuseAssets_iS_c20250401__20260331__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__custom--AccumulatedDepreciationMember__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__custom--LeasedPropertiesMember_zlcAK6zzNDr4" style="font-size: 10pt; text-align: right" title="Beginning balance">2,189</td> <td style="font-size: 10pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-size: 10pt; text-align: left">Provided for the year</td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td id="xdx_988_eifrs-full--DepreciationRightofuseAssets_c20250401__20260331__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__custom--AccumulatedDepreciationMember__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__custom--LeasedPropertiesMember_z0b6ZhF8sd35" style="font-size: 10pt; text-align: right" title="Depreciation">730</td> <td style="font-size: 10pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="font-size: 10pt; padding-bottom: 1pt">Write-off</td> <td style="font-size: 10pt; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"> </td> <td id="xdx_986_eifrs-full--DisposalsRightofuseAssets_c20250401__20260331__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__custom--AccumulatedDepreciationMember__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__custom--LeasedPropertiesMember_zTfjAmCwchKb" style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right" title="Disposals">(2,919</td> <td style="border-bottom: Black 1pt solid; padding-bottom: 1pt; font-size: 10pt; text-align: left">)</td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right"> </td> <td style="font-size: 10pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="font-size: 10pt">At March 31, 2025 and 2026</td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td id="xdx_983_eifrs-full--RightofuseAssets_iS_c20260401__20270331__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__custom--AccumulatedDepreciationMember__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__custom--LeasedPropertiesMember_z3SWtMwZjmZj" style="font-size: 10pt; text-align: right" title="Beginning balance">-</td> <td style="font-size: 10pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right"> </td> <td style="font-size: 10pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="font-size: 10pt; text-align: left">CARRYING VALUES</td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right"> </td> <td style="font-size: 10pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-size: 10pt; padding-bottom: 1pt">At March 31, 2026</td> <td style="font-size: 10pt; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"> </td> <td id="xdx_981_eifrs-full--RightofuseAssets_iI_c20260331__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__custom--LeasedPropertiesMember_z1KUKW29Lrve" style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right" title="Carrying values">-</td> <td style="border-bottom: Black 1pt solid; padding-bottom: 1pt; font-size: 10pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right"> </td> <td style="font-size: 10pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-size: 10pt; padding-bottom: 1pt">At March 31, 2025</td> <td style="font-size: 10pt; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"> </td> <td id="xdx_983_eifrs-full--RightofuseAssets_iI_c20250331__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__custom--LeasedPropertiesMember_zd704J88YVe3" style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right" title="Carrying values">-</td> <td style="border-bottom: Black 1pt solid; padding-bottom: 1pt; font-size: 10pt; text-align: left"> </td></tr> </table> Depreciation expenses for the years ended March 31, 2024, 2025 and 2026 amounted to HK$973,000, HK730,000 and HK$nil, respectively, which were included in administrative expenses. No impairment losses were recognized during any of the years presented. During the year ended March 31, 2025, the lease term for certain right-of-use assets expired. As the related assets had been fully depreciated, their gross carrying amount of HK$2,919,000 were written off, resulting in no impact on the consolidated statements of profit or loss and other comprehensive income.

<table cellpadding="0" cellspacing="0" id="xdx_899_ecustom--ScheduleOfRightOfUseAssetsTableTextBlock_zJ7rWtZozzY7" style="border-collapse: collapse; width: 90%; margin-left: 0.5in" summary="xdx: Disclosure - RIGHT-OF-USE ASSETS (Details)"> <tr style="vertical-align: bottom; background-color: White"> <td style="font-size: 10pt">Schedule of right of use assets</td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right"> </td> <td style="font-size: 10pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom"> <td style="font-size: 10pt"></td> <td style="font-size: 10pt; padding-bottom: 1pt"></td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right">Leased properties HK$’000</td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right"> </td></tr> <tr style="vertical-align: bottom"> <td style="font-size: 10pt"></td> <td style="font-size: 10pt"></td> <td colspan="3" style="font-size: 10pt"></td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-size: 10pt">COST</td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right"> </td> <td style="font-size: 10pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="width: 79%; font-size: 10pt">At April 1, 2024</td> <td style="width: 1%; font-size: 10pt"> </td> <td style="width: 1%; font-size: 10pt; text-align: left"> </td> <td id="xdx_98B_eifrs-full--RightofuseAssets_iS_c20250401__20260331__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__ifrs-full--GrossCarryingAmountMember__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__custom--LeasedPropertiesMember_zXvOukohj7cc" style="width: 18%; font-size: 10pt; text-align: right" title="Beginning balance">2,919</td> <td style="width: 1%; font-size: 10pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-size: 10pt; padding-bottom: 1pt">Write-off</td> <td style="font-size: 10pt; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"> </td> <td id="xdx_984_eifrs-full--DisposalsRightofuseAssets_c20250401__20260331__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__ifrs-full--GrossCarryingAmountMember__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__custom--LeasedPropertiesMember_zOR1PXZvgtN" style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right" title="Disposals">(2,919</td> <td style="border-bottom: Black 1pt solid; padding-bottom: 1pt; font-size: 10pt; text-align: left">)</td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right"> </td> <td style="font-size: 10pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-size: 10pt; padding-bottom: 1pt">At March 31, 2025 and 2026</td> <td style="font-size: 10pt; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"> </td> <td id="xdx_98F_eifrs-full--RightofuseAssets_iE_c20250401__20260331__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__ifrs-full--GrossCarryingAmountMember__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__custom--LeasedPropertiesMember_zwhOmTCu1dX7" style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right" title="Ending balance">-</td> <td style="border-bottom: Black 1pt solid; padding-bottom: 1pt; font-size: 10pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right"> </td> <td style="font-size: 10pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-size: 10pt; text-align: left">ACCUMULATED DEPRECIATION</td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right"> </td> <td style="font-size: 10pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="font-size: 10pt">At April 1, 2024</td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td id="xdx_981_eifrs-full--RightofuseAssets_iS_c20250401__20260331__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__custom--AccumulatedDepreciationMember__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__custom--LeasedPropertiesMember_zlcAK6zzNDr4" style="font-size: 10pt; text-align: right" title="Beginning balance">2,189</td> <td style="font-size: 10pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-size: 10pt; text-align: left">Provided for the year</td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td id="xdx_988_eifrs-full--DepreciationRightofuseAssets_c20250401__20260331__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__custom--AccumulatedDepreciationMember__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__custom--LeasedPropertiesMember_z0b6ZhF8sd35" style="font-size: 10pt; text-align: right" title="Depreciation">730</td> <td style="font-size: 10pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="font-size: 10pt; padding-bottom: 1pt">Write-off</td> <td style="font-size: 10pt; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"> </td> <td id="xdx_986_eifrs-full--DisposalsRightofuseAssets_c20250401__20260331__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__custom--AccumulatedDepreciationMember__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__custom--LeasedPropertiesMember_zTfjAmCwchKb" style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right" title="Disposals">(2,919</td> <td style="border-bottom: Black 1pt solid; padding-bottom: 1pt; font-size: 10pt; text-align: left">)</td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right"> </td> <td style="font-size: 10pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="font-size: 10pt">At March 31, 2025 and 2026</td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td id="xdx_983_eifrs-full--RightofuseAssets_iS_c20260401__20270331__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__custom--AccumulatedDepreciationMember__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__custom--LeasedPropertiesMember_z3SWtMwZjmZj" style="font-size: 10pt; text-align: right" title="Beginning balance">-</td> <td style="font-size: 10pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right"> </td> <td style="font-size: 10pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="font-size: 10pt; text-align: left">CARRYING VALUES</td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right"> </td> <td style="font-size: 10pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-size: 10pt; padding-bottom: 1pt">At March 31, 2026</td> <td style="font-size: 10pt; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"> </td> <td id="xdx_981_eifrs-full--RightofuseAssets_iI_c20260331__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__custom--LeasedPropertiesMember_z1KUKW29Lrve" style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right" title="Carrying values">-</td> <td style="border-bottom: Black 1pt solid; padding-bottom: 1pt; font-size: 10pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right"> </td> <td style="font-size: 10pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-size: 10pt; padding-bottom: 1pt">At March 31, 2025</td> <td style="font-size: 10pt; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"> </td> <td id="xdx_983_eifrs-full--RightofuseAssets_iI_c20250331__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__custom--LeasedPropertiesMember_zd704J88YVe3" style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right" title="Carrying values">-</td> <td style="border-bottom: Black 1pt solid; padding-bottom: 1pt; font-size: 10pt; text-align: left"> </td></tr> </table>

2919

-2919

2189

730

-2919

973000 730000 2919000

<table cellpadding="0" cellspacing="0" style="width: 100%; font-size: 10pt; margin-top: 0pt; margin-bottom: 0pt"> <tr style="vertical-align: top; text-align: justify"> <td style="width: 0pt; text-align: right"></td> <td style="width: 0.5in">13.</td> <td style="text-align: justify">DEFERRED OFFERING COSTS</td> </tr> </table> <table cellpadding="0" cellspacing="0" id="xdx_89D_eifrs-full--DisclosureOfDeferredIncomeExplanatory_zqjoqKFz3719" style="border-collapse: collapse; width: 90%; margin-left: 0.5in" summary="xdx: Disclosure - DEFERRED OFFERING COSTS (Details)"> <tr style="vertical-align: bottom; background-color: White"> <td style="font-size: 10pt; text-align: left">Schedule of deferred offering costs</td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td id="xdx_491_20250331_zyoDUkmfHhgf" style="font-size: 10pt; text-align: right"> </td> <td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td id="xdx_499_20260331_z9M3ldSSrUN" style="font-size: 10pt; text-align: right"> </td> <td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom"> <td style="padding-bottom: 1pt; text-align: right; white-space: nowrap; font-size: 10pt"> </td> <td style="padding-bottom: 1pt; text-align: right; font-size: 10pt"> </td> <td colspan="6" style="border-bottom: Black 1pt solid; text-align: center; white-space: nowrap; font-size: 10pt">As of March 31,</td> <td style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: right; white-space: nowrap; font-size: 10pt"> </td> <td style="text-align: right; font-size: 10pt"> </td> <td colspan="2" style="text-align: right; white-space: nowrap; font-size: 10pt">2025</td> <td style="text-align: right; font-size: 10pt"> </td> <td style="text-align: right; font-size: 10pt"> </td> <td colspan="2" style="text-align: right; white-space: nowrap; font-size: 10pt">2026</td> <td style="text-align: right; font-size: 10pt"> </td></tr> <tr style="vertical-align: bottom"> <td style="padding-bottom: 1pt; text-align: right; white-space: nowrap; font-size: 10pt"> </td> <td style="padding-bottom: 1pt; text-align: right; font-size: 10pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: right; white-space: nowrap; font-size: 10pt">HK$’000</td> <td style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: left"> </td> <td style="padding-bottom: 1pt; text-align: right; font-size: 10pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: right; white-space: nowrap; font-size: 10pt">HK$’000</td> <td style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: left"> </td></tr> <tr id="xdx_408_eifrs-full--LegalProceedingsProvision_iI_zXZeVN3JRH3i" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 70%; font-size: 10pt; text-align: left">Legal fees</td> <td style="width: 1%; font-size: 10pt"> </td> <td style="width: 1%; font-size: 10pt; text-align: left"> </td> <td style="width: 12%; font-size: 10pt; text-align: right">741</td> <td style="white-space: nowrap; width: 1%; font-size: 10pt; text-align: left"> </td> <td style="width: 1%; font-size: 10pt"> </td> <td style="width: 1%; font-size: 10pt; text-align: left"> </td> <td style="width: 12%; font-size: 10pt; text-align: right">-</td> <td style="white-space: nowrap; width: 1%; font-size: 10pt; text-align: left"> </td></tr> <tr id="xdx_40A_ecustom--OtherProfessionalExpenses_iI_zXkloGKfw6c2" style="vertical-align: bottom; background-color: White"> <td style="font-size: 10pt; text-align: left; padding-bottom: 1pt">Other professional expenses</td> <td style="font-size: 10pt; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right">902</td> <td style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right">-</td> <td style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right"> </td> <td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right"> </td> <td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td></tr> <tr id="xdx_40D_ecustom--DeferredOfferingCost_iI_zkDvh91wbpRf" style="vertical-align: bottom; background-color: White"> <td style="font-size: 10pt; padding-bottom: 1pt">Deferred offering cost</td> <td style="font-size: 10pt; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right">1,643</td> <td style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right">-</td> <td style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: left"> </td></tr> </table>

<table cellpadding="0" cellspacing="0" id="xdx_89D_eifrs-full--DisclosureOfDeferredIncomeExplanatory_zqjoqKFz3719" style="border-collapse: collapse; width: 90%; margin-left: 0.5in" summary="xdx: Disclosure - DEFERRED OFFERING COSTS (Details)"> <tr style="vertical-align: bottom; background-color: White"> <td style="font-size: 10pt; text-align: left">Schedule of deferred offering costs</td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td id="xdx_491_20250331_zyoDUkmfHhgf" style="font-size: 10pt; text-align: right"> </td> <td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td id="xdx_499_20260331_z9M3ldSSrUN" style="font-size: 10pt; text-align: right"> </td> <td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom"> <td style="padding-bottom: 1pt; text-align: right; white-space: nowrap; font-size: 10pt"> </td> <td style="padding-bottom: 1pt; text-align: right; font-size: 10pt"> </td> <td colspan="6" style="border-bottom: Black 1pt solid; text-align: center; white-space: nowrap; font-size: 10pt">As of March 31,</td> <td style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: right; white-space: nowrap; font-size: 10pt"> </td> <td style="text-align: right; font-size: 10pt"> </td> <td colspan="2" style="text-align: right; white-space: nowrap; font-size: 10pt">2025</td> <td style="text-align: right; font-size: 10pt"> </td> <td style="text-align: right; font-size: 10pt"> </td> <td colspan="2" style="text-align: right; white-space: nowrap; font-size: 10pt">2026</td> <td style="text-align: right; font-size: 10pt"> </td></tr> <tr style="vertical-align: bottom"> <td style="padding-bottom: 1pt; text-align: right; white-space: nowrap; font-size: 10pt"> </td> <td style="padding-bottom: 1pt; text-align: right; font-size: 10pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: right; white-space: nowrap; font-size: 10pt">HK$’000</td> <td style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: left"> </td> <td style="padding-bottom: 1pt; text-align: right; font-size: 10pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: right; white-space: nowrap; font-size: 10pt">HK$’000</td> <td style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: left"> </td></tr> <tr id="xdx_408_eifrs-full--LegalProceedingsProvision_iI_zXZeVN3JRH3i" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 70%; font-size: 10pt; text-align: left">Legal fees</td> <td style="width: 1%; font-size: 10pt"> </td> <td style="width: 1%; font-size: 10pt; text-align: left"> </td> <td style="width: 12%; font-size: 10pt; text-align: right">741</td> <td style="white-space: nowrap; width: 1%; font-size: 10pt; text-align: left"> </td> <td style="width: 1%; font-size: 10pt"> </td> <td style="width: 1%; font-size: 10pt; text-align: left"> </td> <td style="width: 12%; font-size: 10pt; text-align: right">-</td> <td style="white-space: nowrap; width: 1%; font-size: 10pt; text-align: left"> </td></tr> <tr id="xdx_40A_ecustom--OtherProfessionalExpenses_iI_zXkloGKfw6c2" style="vertical-align: bottom; background-color: White"> <td style="font-size: 10pt; text-align: left; padding-bottom: 1pt">Other professional expenses</td> <td style="font-size: 10pt; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right">902</td> <td style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right">-</td> <td style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right"> </td> <td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right"> </td> <td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td></tr> <tr id="xdx_40D_ecustom--DeferredOfferingCost_iI_zkDvh91wbpRf" style="vertical-align: bottom; background-color: White"> <td style="font-size: 10pt; padding-bottom: 1pt">Deferred offering cost</td> <td style="font-size: 10pt; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right">1,643</td> <td style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right">-</td> <td style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: left"> </td></tr> </table>

741

902 1643

<table cellpadding="0" cellspacing="0" style="width: 100%; font-size: 10pt; margin-top: 0pt; margin-bottom: 0pt"> <tr style="vertical-align: top; text-align: justify"> <td style="width: 0pt; text-align: right"></td> <td style="width: 0.5in">14.</td> <td style="text-align: justify">PREPAYMENTS, DEPOSITS AND OTHER RECEIVABLES</td> </tr> </table> <table cellpadding="0" cellspacing="0" id="xdx_891_ecustom--PrepaymentsDepositsOtherReceivablesTableTextBlock_zrQgWHDi1Uul" style="border-collapse: collapse; width: 90%; margin-left: 0.5in" summary="xdx: Disclosure - PREPAYMENTS AND DEPOSITS AND OTHER RECEIVABLES (Details)"> <tr style="vertical-align: bottom"> <td style="font-size: 10pt; text-align: left"> Schedule of prepayments and deposits and other receivables</td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td id="xdx_494_20250331_zt1HRIj8Xmk3" style="font-size: 10pt; text-align: right"> </td> <td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td id="xdx_493_20260331_zpJt4fcyYYcb" style="font-size: 10pt; text-align: right"> </td> <td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom"> <td style="white-space: nowrap; font-size: 10pt"> </td> <td style="font-size: 10pt; padding-bottom: 1pt"> </td> <td colspan="6" style="border-bottom: Black 1pt solid; text-align: center; white-space: nowrap; font-size: 10pt">As of March 31,</td> <td style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom"> <td style="white-space: nowrap; font-size: 10pt"> </td> <td style="font-size: 10pt; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: right">2025 HK$’000</td> <td style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: right">2026 HK$’000</td> <td style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom"> <td style="white-space: nowrap; font-size: 10pt"> </td> <td style="font-size: 10pt"> </td> <td colspan="2" style="white-space: nowrap; font-size: 10pt"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt"> </td> <td colspan="2" style="white-space: nowrap; font-size: 10pt"> </td> <td style="font-size: 10pt"> </td></tr> <tr style="vertical-align: bottom; background-color: #CCEEFF"> <td style="text-decoration: underline; font-size: 10pt; text-align: left">Non-current assets</td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right"> </td> <td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right"> </td> <td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td></tr> <tr id="xdx_40A_ecustom--DepositsOnLeaseThirdParties_iI_zIkYSD6Ol93b" style="vertical-align: bottom"> <td style="width: 70%; font-size: 10pt; text-align: left">Deposits – third parties</td> <td style="width: 1%; font-size: 10pt"> </td> <td style="width: 1%; font-size: 10pt; text-align: left"> </td> <td style="width: 12%; font-size: 10pt; text-align: right">105</td> <td style="white-space: nowrap; width: 1%; font-size: 10pt; text-align: left"> </td> <td style="width: 1%; font-size: 10pt"> </td> <td style="width: 1%; font-size: 10pt; text-align: left"> </td> <td style="width: 12%; font-size: 10pt; text-align: right">203</td> <td style="white-space: nowrap; width: 1%; font-size: 10pt; text-align: left"> </td></tr> <tr id="xdx_40F_ecustom--PrepaymentsThirdPartie_iI_zCvQUAcwuqjd" style="vertical-align: bottom; background-color: #CCEEFF"> <td style="font-size: 10pt; text-align: left; padding-bottom: 1pt">Prepayments – third parties</td> <td style="font-size: 10pt; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right">-</td> <td style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right">563</td> <td style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom"> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right"> </td> <td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right"> </td> <td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td></tr> <tr id="xdx_40C_ecustom--NoncurrentAsset_iI_zCY1mGwPXYb2" style="vertical-align: bottom; background-color: #CCEEFF"> <td style="color: rgb(204,238,255); font-size: 10pt; padding-bottom: 1pt">Non-current assets</td> <td style="font-size: 10pt; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right">105</td> <td style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right">766</td> <td style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom"> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right"> </td> <td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right"> </td> <td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: #CCEEFF"> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right"> </td> <td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right"> </td> <td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td></tr> <tr id="xdx_40C_eifrs-full--CurrentAssetsAbstract_iB_zL0tMRQry8Ff" style="vertical-align: bottom"> <td style="text-decoration: underline; font-size: 10pt; text-align: left">Current assets</td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right"> </td> <td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right"> </td> <td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td></tr> <tr id="xdx_408_ecustom--DepositsOnLeaseThirdPartiesCurrent_iI_zAm5yCLpBcki" style="vertical-align: bottom; background-color: #CCEEFF"> <td style="font-size: 10pt; text-align: left">Deposits on lease – third parties</td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right">366</td> <td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right">292</td> <td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td></tr> <tr id="xdx_40A_ecustom--PrepaymentsThirdParties_iI_zw17hyDiz94" style="vertical-align: bottom"> <td style="font-size: 10pt; text-align: left">Prepayments – third parties</td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right">3</td> <td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right">36</td> <td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td></tr> <tr id="xdx_404_ecustom--OtherReceivablesThirdParties_iI_ziQ3Ubjb5jGc" style="vertical-align: bottom; background-color: #CCEEFF"> <td style="font-size: 10pt; text-align: left">Other receivables – third parties</td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right">7</td> <td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right">36</td> <td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td></tr> <tr id="xdx_406_eifrs-full--NoncurrentReceivablesDueFromRelatedParties_iI_zAisjo47tzN7" style="vertical-align: bottom"> <td style="font-size: 10pt; text-align: left; padding-bottom: 1pt">Other receivables – related parties (Note 17(c))</td> <td style="font-size: 10pt; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right">160</td> <td style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right">1,945</td> <td style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: #CCEEFF"> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right"> </td> <td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right"> </td> <td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td></tr> <tr id="xdx_40B_ecustom--TotalDepositsAndReceivables_iI_zWpvnPLEFdAj" style="vertical-align: bottom"> <td style="color: White; font-size: 10pt; padding-bottom: 1pt"> Total deposits and receivables</td> <td style="font-size: 10pt; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right">536</td> <td style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right">2,309</td> <td style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: left"> </td></tr> </table>

<table cellpadding="0" cellspacing="0" id="xdx_891_ecustom--PrepaymentsDepositsOtherReceivablesTableTextBlock_zrQgWHDi1Uul" style="border-collapse: collapse; width: 90%; margin-left: 0.5in" summary="xdx: Disclosure - PREPAYMENTS AND DEPOSITS AND OTHER RECEIVABLES (Details)"> <tr style="vertical-align: bottom"> <td style="font-size: 10pt; text-align: left"> Schedule of prepayments and deposits and other receivables</td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td id="xdx_494_20250331_zt1HRIj8Xmk3" style="font-size: 10pt; text-align: right"> </td> <td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td id="xdx_493_20260331_zpJt4fcyYYcb" style="font-size: 10pt; text-align: right"> </td> <td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom"> <td style="white-space: nowrap; font-size: 10pt"> </td> <td style="font-size: 10pt; padding-bottom: 1pt"> </td> <td colspan="6" style="border-bottom: Black 1pt solid; text-align: center; white-space: nowrap; font-size: 10pt">As of March 31,</td> <td style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom"> <td style="white-space: nowrap; font-size: 10pt"> </td> <td style="font-size: 10pt; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: right">2025 HK$’000</td> <td style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: right">2026 HK$’000</td> <td style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom"> <td style="white-space: nowrap; font-size: 10pt"> </td> <td style="font-size: 10pt"> </td> <td colspan="2" style="white-space: nowrap; font-size: 10pt"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt"> </td> <td colspan="2" style="white-space: nowrap; font-size: 10pt"> </td> <td style="font-size: 10pt"> </td></tr> <tr style="vertical-align: bottom; background-color: #CCEEFF"> <td style="text-decoration: underline; font-size: 10pt; text-align: left">Non-current assets</td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right"> </td> <td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right"> </td> <td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td></tr> <tr id="xdx_40A_ecustom--DepositsOnLeaseThirdParties_iI_zIkYSD6Ol93b" style="vertical-align: bottom"> <td style="width: 70%; font-size: 10pt; text-align: left">Deposits – third parties</td> <td style="width: 1%; font-size: 10pt"> </td> <td style="width: 1%; font-size: 10pt; text-align: left"> </td> <td style="width: 12%; font-size: 10pt; text-align: right">105</td> <td style="white-space: nowrap; width: 1%; font-size: 10pt; text-align: left"> </td> <td style="width: 1%; font-size: 10pt"> </td> <td style="width: 1%; font-size: 10pt; text-align: left"> </td> <td style="width: 12%; font-size: 10pt; text-align: right">203</td> <td style="white-space: nowrap; width: 1%; font-size: 10pt; text-align: left"> </td></tr> <tr id="xdx_40F_ecustom--PrepaymentsThirdPartie_iI_zCvQUAcwuqjd" style="vertical-align: bottom; background-color: #CCEEFF"> <td style="font-size: 10pt; text-align: left; padding-bottom: 1pt">Prepayments – third parties</td> <td style="font-size: 10pt; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right">-</td> <td style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right">563</td> <td style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom"> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right"> </td> <td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right"> </td> <td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td></tr> <tr id="xdx_40C_ecustom--NoncurrentAsset_iI_zCY1mGwPXYb2" style="vertical-align: bottom; background-color: #CCEEFF"> <td style="color: rgb(204,238,255); font-size: 10pt; padding-bottom: 1pt">Non-current assets</td> <td style="font-size: 10pt; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right">105</td> <td style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right">766</td> <td style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom"> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right"> </td> <td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right"> </td> <td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: #CCEEFF"> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right"> </td> <td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right"> </td> <td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td></tr> <tr id="xdx_40C_eifrs-full--CurrentAssetsAbstract_iB_zL0tMRQry8Ff" style="vertical-align: bottom"> <td style="text-decoration: underline; font-size: 10pt; text-align: left">Current assets</td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right"> </td> <td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right"> </td> <td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td></tr> <tr id="xdx_408_ecustom--DepositsOnLeaseThirdPartiesCurrent_iI_zAm5yCLpBcki" style="vertical-align: bottom; background-color: #CCEEFF"> <td style="font-size: 10pt; text-align: left">Deposits on lease – third parties</td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right">366</td> <td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right">292</td> <td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td></tr> <tr id="xdx_40A_ecustom--PrepaymentsThirdParties_iI_zw17hyDiz94" style="vertical-align: bottom"> <td style="font-size: 10pt; text-align: left">Prepayments – third parties</td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right">3</td> <td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right">36</td> <td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td></tr> <tr id="xdx_404_ecustom--OtherReceivablesThirdParties_iI_ziQ3Ubjb5jGc" style="vertical-align: bottom; background-color: #CCEEFF"> <td style="font-size: 10pt; text-align: left">Other receivables – third parties</td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right">7</td> <td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right">36</td> <td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td></tr> <tr id="xdx_406_eifrs-full--NoncurrentReceivablesDueFromRelatedParties_iI_zAisjo47tzN7" style="vertical-align: bottom"> <td style="font-size: 10pt; text-align: left; padding-bottom: 1pt">Other receivables – related parties (Note 17(c))</td> <td style="font-size: 10pt; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right">160</td> <td style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right">1,945</td> <td style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: #CCEEFF"> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right"> </td> <td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right"> </td> <td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td></tr> <tr id="xdx_40B_ecustom--TotalDepositsAndReceivables_iI_zWpvnPLEFdAj" style="vertical-align: bottom"> <td style="color: White; font-size: 10pt; padding-bottom: 1pt"> Total deposits and receivables</td> <td style="font-size: 10pt; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right">536</td> <td style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right">2,309</td> <td style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: left"> </td></tr> </table> 105 203 563 105 766 366 292 3 36 7 36

160

1945

536 2309

<table cellpadding="0" cellspacing="0" style="width: 100%; font-size: 10pt; margin-top: 0pt; margin-bottom: 0pt"> <tr style="vertical-align: top; text-align: justify"> <td style="width: 0pt; text-align: right"></td> <td style="width: 0.5in">15.</td> <td style="text-align: justify">INVENTORIES</td> </tr> </table> <table cellpadding="0" cellspacing="0" id="xdx_89C_ecustom--DisclosureOfInventoriesMerchandiseExplanatory_z1NGTriMqNf6" style="border-collapse: collapse; width: 90%; margin-left: 0.5in" summary="xdx: Disclosure - INVENTORIES (Details)"> <tr style="vertical-align: bottom; background-color: White"> <td style="font-size: 10pt; text-align: left">Schedule of inventories</td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td id="xdx_49D_20250331_zFIJLDTvI4Jl" style="font-size: 10pt; text-align: right"> </td> <td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td id="xdx_49E_20260331_z1ynd4fGkld2" style="font-size: 10pt; text-align: right"> </td> <td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom"> <td style="white-space: nowrap; font-size: 10pt"> </td> <td style="font-size: 10pt; padding-bottom: 1pt"> </td> <td colspan="6" style="border-bottom: Black 1pt solid; text-align: center; white-space: nowrap; font-size: 10pt">As of March 31,</td> <td style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom"> <td style="white-space: nowrap; font-size: 10pt"> </td> <td style="font-size: 10pt; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: right">2025 HK$’000</td> <td style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: right">2026 HK$’000</td> <td style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom"> <td style="font-size: 10pt; text-align: left; padding-bottom: 1pt"> </td> <td style="font-size: 10pt; padding-bottom: 1pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right"> </td> <td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; padding-bottom: 1pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right"> </td> <td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td></tr> <tr id="xdx_40B_ecustom--MerchandiseInventoriesTimepieces_iI_zRsD5TS5EJh8" style="vertical-align: bottom; background-color: #CCEDFF"> <td style="width: 70%; font-size: 10pt; text-align: left; padding-bottom: 1pt">Merchandise inventories - timepieces</td> <td style="width: 1%; font-size: 10pt; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; width: 1%; font-size: 10pt; text-align: left"> </td> <td style="border-bottom: Black 1pt solid; width: 12%; font-size: 10pt; text-align: right">34,705</td> <td style="border-bottom: Black 1pt solid; white-space: nowrap; width: 1%; font-size: 10pt; text-align: left"> </td> <td style="width: 1%; font-size: 10pt; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; width: 1%; font-size: 10pt; text-align: left"> </td> <td style="border-bottom: Black 1pt solid; width: 12%; font-size: 10pt; text-align: right">23,020</td> <td style="border-bottom: Black 1pt solid; white-space: nowrap; width: 1%; font-size: 10pt; text-align: left"> </td></tr> </table> There were no inventory impairment losses for the years ended March 31, 2024, 2025 and 2026, respectively. HK$12,493,000, HK$31,887,000 and HK$44,453,000 of inventories was recognised as cost of revenue in consolidated statements of profit or loss and other comprehensive income for the years ended March 31, 2024, 2025 and 2026, respectively.

<table cellpadding="0" cellspacing="0" id="xdx_89C_ecustom--DisclosureOfInventoriesMerchandiseExplanatory_z1NGTriMqNf6" style="border-collapse: collapse; width: 90%; margin-left: 0.5in" summary="xdx: Disclosure - INVENTORIES (Details)"> <tr style="vertical-align: bottom; background-color: White"> <td style="font-size: 10pt; text-align: left">Schedule of inventories</td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td id="xdx_49D_20250331_zFIJLDTvI4Jl" style="font-size: 10pt; text-align: right"> </td> <td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td id="xdx_49E_20260331_z1ynd4fGkld2" style="font-size: 10pt; text-align: right"> </td> <td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom"> <td style="white-space: nowrap; font-size: 10pt"> </td> <td style="font-size: 10pt; padding-bottom: 1pt"> </td> <td colspan="6" style="border-bottom: Black 1pt solid; text-align: center; white-space: nowrap; font-size: 10pt">As of March 31,</td> <td style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom"> <td style="white-space: nowrap; font-size: 10pt"> </td> <td style="font-size: 10pt; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: right">2025 HK$’000</td> <td style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: right">2026 HK$’000</td> <td style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom"> <td style="font-size: 10pt; text-align: left; padding-bottom: 1pt"> </td> <td style="font-size: 10pt; padding-bottom: 1pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right"> </td> <td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; padding-bottom: 1pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right"> </td> <td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td></tr> <tr id="xdx_40B_ecustom--MerchandiseInventoriesTimepieces_iI_zRsD5TS5EJh8" style="vertical-align: bottom; background-color: #CCEDFF"> <td style="width: 70%; font-size: 10pt; text-align: left; padding-bottom: 1pt">Merchandise inventories - timepieces</td> <td style="width: 1%; font-size: 10pt; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; width: 1%; font-size: 10pt; text-align: left"> </td> <td style="border-bottom: Black 1pt solid; width: 12%; font-size: 10pt; text-align: right">34,705</td> <td style="border-bottom: Black 1pt solid; white-space: nowrap; width: 1%; font-size: 10pt; text-align: left"> </td> <td style="width: 1%; font-size: 10pt; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; width: 1%; font-size: 10pt; text-align: left"> </td> <td style="border-bottom: Black 1pt solid; width: 12%; font-size: 10pt; text-align: right">23,020</td> <td style="border-bottom: Black 1pt solid; white-space: nowrap; width: 1%; font-size: 10pt; text-align: left"> </td></tr> </table> 34705 23020 12493000 31887000 44453000

<table cellpadding="0" cellspacing="0" style="width: 100%; font-size: 10pt; margin-top: 0pt; margin-bottom: 0pt"> <tr style="vertical-align: top; text-align: justify"> <td style="width: 0pt; text-align: right"></td> <td style="width: 0.5in">16.</td> <td style="text-align: justify">TRADE RECEIVABLES</td> </tr> </table> <table cellpadding="0" cellspacing="0" id="xdx_898_ecustom--DisclosureOfTradingReceivablesExplanatory_zbM1c80Kra95" style="border-collapse: collapse; width: 90%; margin-left: 0.5in" summary="xdx: Disclosure - TRADE RECEIVABLES (Details)"> <tr style="vertical-align: bottom"> <td style="font-size: 10pt; text-align: left">Schedule of trade receivables</td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td id="xdx_49E_20250331_z2bJpRQfAZB2" style="font-size: 10pt; text-align: right"> </td> <td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td id="xdx_495_20260331_ztF7681XHO7" style="font-size: 10pt; text-align: right"> </td> <td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom"> <td style="white-space: nowrap; font-size: 10pt"> </td> <td style="font-size: 10pt; padding-bottom: 1pt"> </td> <td colspan="6" style="border-bottom: Black 1pt solid; text-align: center; white-space: nowrap; font-size: 10pt">As of March 31,</td> <td style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom"> <td style="white-space: nowrap; font-size: 10pt"> </td> <td style="font-size: 10pt; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: right">2025 HK$’000</td> <td style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: right">2026 HK$’000</td> <td style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom"> <td style="white-space: nowrap; font-size: 10pt"> </td> <td style="font-size: 10pt"> </td> <td colspan="2" style="white-space: nowrap; font-size: 10pt"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt"> </td> <td colspan="2" style="white-space: nowrap; font-size: 10pt"> </td> <td style="font-size: 10pt"> </td></tr> <tr style="vertical-align: bottom; background-color: #CCEEFF"> <td style="font-size: 10pt; text-align: left">Trade receivables arising from:</td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right"> </td> <td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right"> </td> <td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td></tr> <tr id="xdx_406_ecustom--SecurityRelatedServiceAndAssetManagementIncomeRelatedPartis_iI_zVTrPOsM7Bkg" style="vertical-align: bottom"> <td style="width: 70%; font-size: 10pt; text-align: left">- Security related service and asset management income – related parties</td> <td style="width: 1%; font-size: 10pt"> </td> <td style="width: 1%; font-size: 10pt; text-align: left"> </td> <td style="width: 12%; font-size: 10pt; text-align: right">4,100</td> <td style="white-space: nowrap; width: 1%; font-size: 10pt; text-align: left"> </td> <td style="width: 1%; font-size: 10pt"> </td> <td style="width: 1%; font-size: 10pt; text-align: left"> </td> <td style="width: 12%; font-size: 10pt; text-align: right">13,015</td> <td style="white-space: nowrap; width: 1%; font-size: 10pt; text-align: left"> </td></tr> <tr id="xdx_409_ecustom--SecurityRelatedServiceAndAssetManagementIncomeThirdParties_iI_zFiCBa3zPBVf" style="vertical-align: bottom; background-color: #CCEEFF"> <td style="font-size: 10pt; text-align: left">- Security related service and asset management income – third parties</td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right">5,219</td> <td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right">8,425</td> <td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td></tr> <tr id="xdx_403_ecustom--TradingOfTimepiecesThirdPartie_iI_zTHFwYKvnlq1" style="vertical-align: bottom"> <td style="font-size: 10pt; text-align: left; padding-bottom: 1pt">- Trading of timepieces – third parties</td> <td style="font-size: 10pt; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right">29,569</td> <td style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right">76,820</td> <td style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: left"> </td></tr> <tr id="xdx_40C_eifrs-full--OtherReceivables_iI_zgCc6Ocxdh7d" style="vertical-align: bottom; background-color: #CCEEFF"> <td style="color: rgb(204,238,255); font-size: 10pt">TRADE RECEIVABLES GROSS</td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right">38,888</td> <td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right">98,260</td> <td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td></tr> <tr id="xdx_402_ecustom--ImpairmentAllowanceAsset_iI_zCeACl9oCQy7" style="vertical-align: bottom"> <td style="font-size: 10pt; text-align: left; padding-bottom: 1pt; padding-left: 11pt">Less: impairment allowance</td> <td style="font-size: 10pt; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right">(24,184</td> <td style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: left">)</td> <td style="font-size: 10pt; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right">(33,660</td> <td style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: left">)</td></tr> <tr style="vertical-align: bottom; background-color: #CCEEFF"> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right"> </td> <td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right"> </td> <td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td></tr> <tr id="xdx_40D_eifrs-full--TradeReceivables_iI_zj1PYwJJeTtk" style="vertical-align: bottom"> <td style="color: White; font-size: 10pt; padding-bottom: 1pt">Total trade receivables</td> <td style="font-size: 10pt; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right">14,704</td> <td style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right">64,600</td> <td style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: left"> </td></tr> </table> The following is an aged analysis of trade receivables presented based on the due dates. <table cellpadding="0" cellspacing="0" id="xdx_89D_ecustom--ScheduleOfTradeReceivablesDuePaymentsTableTextBlock_zWhzNMuRyz52" style="border-collapse: collapse; width: 90%; margin-left: 0.5in" summary="xdx: Disclosure - TRADE RECEIVABLES (Details 1)"> <tr style="vertical-align: bottom"> <td style="font-size: 10pt">Schedule of trade receivables based on due dates</td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td id="xdx_49F_20260331__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--SecurityRelatedServiceAndAssetManagementRelatedPartiesMember_zu3XYpZwEq6" style="font-size: 10pt; text-align: right"> </td> <td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td id="xdx_492_20260331__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--SecurityRelatedServiceAndAssetManagementThirdPartiesMember_z9vA5c2XfPwa" style="font-size: 10pt; text-align: right"> </td> <td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td id="xdx_49F_20260331__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--TradingOfTimepiecesThirdPartiesMember_zgtVfgPyGGqi" style="font-size: 10pt; text-align: right"> </td> <td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td id="xdx_498_20260331_z4LVHj9l6Qob" style="font-size: 10pt; text-align: right"> </td> <td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: left; white-space: nowrap; font-size: 10pt">As of March 31, 2026</td> <td style="text-align: right; font-size: 10pt"> </td> <td colspan="2" style="text-align: right; white-space: nowrap; font-size: 10pt">Security related service and asset management income – related parties</td> <td style="text-align: right; font-size: 10pt"> </td> <td style="text-align: right; font-size: 10pt"> </td> <td colspan="2" style="text-align: right; white-space: nowrap; font-size: 10pt">Security related service and asset management income – third parties</td> <td style="text-align: right; font-size: 10pt"> </td> <td style="text-align: right; font-size: 10pt"> </td> <td colspan="2" style="text-align: right; white-space: nowrap; font-size: 10pt">Trading of timepieces – third parties</td> <td style="text-align: right; font-size: 10pt"> </td> <td style="text-align: right; font-size: 10pt"> </td> <td colspan="2" style="white-space: nowrap; font-size: 10pt; text-align: right">Total</td> <td style="text-align: right; font-size: 10pt"> </td></tr> <tr style="vertical-align: bottom"> <td style="white-space: nowrap; font-size: 10pt"> </td> <td style="font-size: 10pt; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: right">HK$’000</td> <td style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: right">HK$’000</td> <td style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: right">HK$’000</td> <td style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: right">HK$’000</td> <td style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom"> <td style="white-space: nowrap; font-size: 10pt"> </td> <td style="font-size: 10pt"> </td> <td colspan="2" style="white-space: nowrap; font-size: 10pt"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt"> </td> <td colspan="2" style="white-space: nowrap; font-size: 10pt"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt"> </td> <td colspan="2" style="white-space: nowrap; font-size: 10pt"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt"> </td> <td colspan="2" style="white-space: nowrap; font-size: 10pt"> </td> <td style="font-size: 10pt"> </td></tr> <tr id="xdx_40E_ecustom--CurrentTradeReceivablesBasedOnDue_iI_zdEhwE5OpOdc" style="vertical-align: bottom; background-color: #CCEDFF"> <td style="width: 48%; font-size: 10pt">Current</td> <td style="width: 1%; font-size: 10pt"> </td> <td style="width: 1%; font-size: 10pt; text-align: left"> </td> <td style="width: 10%; font-size: 10pt; text-align: right">693</td> <td style="white-space: nowrap; width: 1%; font-size: 10pt; text-align: left"> </td> <td style="width: 1%; font-size: 10pt"> </td> <td style="width: 1%; font-size: 10pt; text-align: left"> </td> <td style="width: 10%; font-size: 10pt; text-align: right">1,314</td> <td style="white-space: nowrap; width: 1%; font-size: 10pt; text-align: left"> </td> <td style="width: 1%; font-size: 10pt"> </td> <td style="width: 1%; font-size: 10pt; text-align: left"> </td> <td style="width: 10%; font-size: 10pt; text-align: right">23,155</td> <td style="white-space: nowrap; width: 1%; font-size: 10pt; text-align: left"> </td> <td style="width: 1%; font-size: 10pt"> </td> <td style="width: 1%; font-size: 10pt; text-align: left"> </td> <td style="width: 10%; font-size: 10pt; text-align: right">25,162</td> <td style="white-space: nowrap; width: 1%; font-size: 10pt; text-align: left"> </td></tr> <tr id="xdx_405_ecustom--CurrentTradeReceivablesOneToThreeMonths_iI_zEPMdpRixnI8" style="vertical-align: bottom"> <td style="font-size: 10pt">1 – 3 months</td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right">2,292</td> <td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right">1,350</td> <td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right">-</td> <td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right">3,642</td> <td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td></tr> <tr id="xdx_40D_ecustom--CurrentTradeReceivablesFourToSixMonths_iI_zxS6y9inA1D3" style="vertical-align: bottom; background-color: #CCEDFF"> <td style="font-size: 10pt">4 – 6 months</td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right">3,177</td> <td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right">1,350</td> <td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right">16,350</td> <td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right">20,877</td> <td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td></tr> <tr id="xdx_40D_ecustom--CurrentTradeReceivablesSevenToNineMonths_iI_zrD1Tenp9XN" style="vertical-align: bottom"> <td style="font-size: 10pt">7 – 9 months</td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right">3,091</td> <td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right">1,350</td> <td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right">7,746</td> <td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right">12,187</td> <td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td></tr> <tr id="xdx_40F_ecustom--CurrentTradeReceivablesTenToTweelveMonths_iI_zzpvmEWOkMof" style="vertical-align: bottom; background-color: #CCEDFF"> <td style="font-size: 10pt; padding-bottom: 1pt">10 – 12 months</td> <td style="font-size: 10pt; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right">3,762</td> <td style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right">3,061</td> <td style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right">29,569</td> <td style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right">36,392</td> <td style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom"> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right"> </td> <td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right"> </td> <td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right"> </td> <td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right"> </td> <td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td></tr> <tr id="xdx_40F_eifrs-full--CurrentTradeReceivables_iI_zzf3POip67Tj" style="vertical-align: bottom; background-color: #CCEDFF"> <td style="color: rgb(204,238,255); font-size: 10pt"> Current trade receivables</td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right">13,015</td> <td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right">8,425</td> <td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right">76,820</td> <td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right">98,260</td> <td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom"> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right"> </td> <td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right"> </td> <td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right"> </td> <td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right"> </td> <td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td></tr> <tr id="xdx_40A_ecustom--ImpairmentAllowanceTradeReceivablesBasedOnDue_iNI_di_zv0wEfNZSYX8" style="vertical-align: bottom; background-color: #CCEDFF"> <td style="font-size: 10pt; text-align: left; padding-bottom: 1pt">Less: impairment allowance</td> <td style="font-size: 10pt; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right">(4,805</td> <td style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: left">)</td> <td style="font-size: 10pt; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right">(2,996</td> <td style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: left">)</td> <td style="font-size: 10pt; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right">(25,859</td> <td style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: left">)</td> <td style="font-size: 10pt; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right">(33,660</td> <td style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: left">)</td></tr> <tr style="vertical-align: bottom"> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right"> </td> <td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right"> </td> <td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right"> </td> <td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right"> </td> <td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td></tr> <tr id="xdx_402_ecustom--TotalCurrentTradeReceivablesBasedOnDue_iI_zSE1lSeG8YUa" style="vertical-align: bottom; background-color: #CCEDFF"> <td style="font-size: 10pt; padding-bottom: 1pt">Total</td> <td style="font-size: 10pt; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right">8,210</td> <td style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right">5,429</td> <td style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right">50,961</td> <td style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right">64,600</td> <td style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: left"> </td></tr> </table> <table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 90%; margin-left: 0.5in"> <tr style="vertical-align: bottom"> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td id="xdx_497_20250331__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--SecurityRelatedServiceAndAssetManagementRelatedPartiesMember_ziaAqIgXf4nb" style="font-size: 10pt; text-align: right"> </td> <td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td id="xdx_490_20250331__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--SecurityRelatedServiceAndAssetManagementThirdPartiesMember_zA5GCwyvbey6" style="font-size: 10pt; text-align: right"> </td> <td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td id="xdx_492_20250331__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--TradingOfTimepiecesThirdPartiesMember_ziABxHBkRdBh" style="font-size: 10pt; text-align: right"> </td> <td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td id="xdx_49B_20250331_zXIVcNxri9Id" style="font-size: 10pt; text-align: right"> </td> <td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: left; white-space: nowrap; font-size: 10pt">As of March 31, 2025</td> <td style="text-align: right; font-size: 10pt"> </td> <td colspan="2" style="text-align: right; white-space: nowrap; font-size: 10pt">Security related service and asset management income – related parties</td> <td style="text-align: right; font-size: 10pt"> </td> <td style="text-align: right; font-size: 10pt"> </td> <td colspan="2" style="text-align: right; white-space: nowrap; font-size: 10pt">Security related service and asset management income – third parties</td> <td style="text-align: right; font-size: 10pt"> </td> <td style="text-align: right; font-size: 10pt"> </td> <td colspan="2" style="text-align: right; white-space: nowrap; font-size: 10pt">Trading of timepieces – third parties</td> <td style="text-align: right; font-size: 10pt"> </td> <td style="text-align: right; font-size: 10pt"> </td> <td colspan="2" style="white-space: nowrap; font-size: 10pt; text-align: right">Total</td> <td style="text-align: right; font-size: 10pt"> </td></tr> <tr style="vertical-align: bottom"> <td style="white-space: nowrap; font-size: 10pt"> </td> <td style="font-size: 10pt; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: right">HK$’000</td> <td style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: right">HK$’000</td> <td style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: right">HK$’000</td> <td style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: right">HK$’000</td> <td style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom"> <td style="white-space: nowrap; font-size: 10pt"> </td> <td style="font-size: 10pt"> </td> <td colspan="2" style="white-space: nowrap; font-size: 10pt"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt"> </td> <td colspan="2" style="white-space: nowrap; font-size: 10pt"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt"> </td> <td colspan="2" style="white-space: nowrap; font-size: 10pt"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt"> </td> <td colspan="2" style="white-space: nowrap; font-size: 10pt"> </td> <td style="font-size: 10pt"> </td></tr> <tr id="xdx_40E_ecustom--CurrentTradeReceivablesBasedOnDue_iI_zZNkK6NF2cPk" style="vertical-align: bottom; background-color: #CCEDFF"> <td style="width: 48%; font-size: 10pt">Current</td> <td style="width: 1%; font-size: 10pt"> </td> <td style="width: 1%; font-size: 10pt; text-align: left"> </td> <td style="width: 10%; font-size: 10pt; text-align: right">4,088</td> <td style="white-space: nowrap; width: 1%; font-size: 10pt; text-align: left"> </td> <td style="width: 1%; font-size: 10pt"> </td> <td style="width: 1%; font-size: 10pt; text-align: left"> </td> <td style="width: 10%; font-size: 10pt; text-align: right">2,950</td> <td style="white-space: nowrap; width: 1%; font-size: 10pt; text-align: left"> </td> <td style="width: 1%; font-size: 10pt"> </td> <td style="width: 1%; font-size: 10pt; text-align: left"> </td> <td style="width: 10%; font-size: 10pt; text-align: right">5,111</td> <td style="white-space: nowrap; width: 1%; font-size: 10pt; text-align: left"> </td> <td style="width: 1%; font-size: 10pt"> </td> <td style="width: 1%; font-size: 10pt; text-align: left"> </td> <td style="width: 10%; font-size: 10pt; text-align: right">12,149</td> <td style="white-space: nowrap; width: 1%; font-size: 10pt; text-align: left"> </td></tr> <tr id="xdx_405_ecustom--CurrentTradeReceivablesOneToThreeMonths_iI_zq8qxcxhhEyg" style="vertical-align: bottom"> <td style="font-size: 10pt">1 – 3 months</td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right">3</td> <td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right">1,206</td> <td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right">24,340</td> <td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right">25,549</td> <td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td></tr> <tr id="xdx_40D_ecustom--CurrentTradeReceivablesFourToSixMonths_iI_zBQAhYN0TMx4" style="vertical-align: bottom; background-color: #CCEDFF"> <td style="font-size: 10pt">4 – 6 months</td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right">3</td> <td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right">868</td> <td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right">-</td> <td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right">871</td> <td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td></tr> <tr id="xdx_40D_ecustom--CurrentTradeReceivablesSevenToNineMonths_iI_zCg5UFB68tH5" style="vertical-align: bottom"> <td style="font-size: 10pt">7 – 9 months</td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right">3</td> <td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right">180</td> <td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right">118</td> <td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right">301</td> <td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td></tr> <tr id="xdx_40F_ecustom--CurrentTradeReceivablesTenToTweelveMonths_iI_zE9phiMKdUsi" style="vertical-align: bottom; background-color: #CCEDFF"> <td style="font-size: 10pt; padding-bottom: 1pt">10 – 12 months</td> <td style="font-size: 10pt; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right">3</td> <td style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right">15</td> <td style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right">-</td> <td style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right">18</td> <td style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: left"> </td></tr> <tr id="xdx_40F_eifrs-full--CurrentTradeReceivables_iI_z6MopvOiTOZ6" style="vertical-align: bottom"> <td style="color: White; font-size: 10pt"> Current trade receivables </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right">4,100</td> <td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right">5,219</td> <td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right">29,569</td> <td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right">38,888</td> <td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td></tr> <tr id="xdx_40A_ecustom--ImpairmentAllowanceTradeReceivablesBasedOnDue_iNI_di_zFSn5wTbMd57" style="vertical-align: bottom; background-color: #CCEDFF"> <td style="font-size: 10pt; text-align: left; padding-bottom: 1pt">Less: impairment allowance</td> <td style="font-size: 10pt; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right">(12</td> <td style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: left">)</td> <td style="font-size: 10pt; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right">(2,148</td> <td style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: left">)</td> <td style="font-size: 10pt; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right">(22,024</td> <td style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: left">)</td> <td style="font-size: 10pt; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right">(24,184</td> <td style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: left">)</td></tr> <tr style="vertical-align: bottom"> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right"> </td> <td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right"> </td> <td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right"> </td> <td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right"> </td> <td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td></tr> <tr id="xdx_402_ecustom--TotalCurrentTradeReceivablesBasedOnDue_iI_zKyfnmSxhLr6" style="vertical-align: bottom; background-color: #CCEDFF"> <td style="font-size: 10pt; padding-bottom: 1pt">Total</td> <td style="font-size: 10pt; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right">4,088</td> <td style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right">3,071</td> <td style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right">7,545</td> <td style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right">14,704</td> <td style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: left"> </td></tr> </table> All the trade receivables, net of loss allowance, are expected to be recovered within one year. For trade receivables arising from contracts with customers, the Group generally allows a credit period of 30 days to its customers. As of March 31, 2025 and 2026, included in the Group’s trade receivables balance are debtors with aggregate carrying amount of HK$26,739,000 and HK$73,098,000 which are past due as of the reporting date, respectively. Details of the impairment assessment of trade receivables and write-off of the loss allowance for trade receivables are set out in Note 28b.

<table cellpadding="0" cellspacing="0" id="xdx_898_ecustom--DisclosureOfTradingReceivablesExplanatory_zbM1c80Kra95" style="border-collapse: collapse; width: 90%; margin-left: 0.5in" summary="xdx: Disclosure - TRADE RECEIVABLES (Details)"> <tr style="vertical-align: bottom"> <td style="font-size: 10pt; text-align: left">Schedule of trade receivables</td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td id="xdx_49E_20250331_z2bJpRQfAZB2" style="font-size: 10pt; text-align: right"> </td> <td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td id="xdx_495_20260331_ztF7681XHO7" style="font-size: 10pt; text-align: right"> </td> <td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom"> <td style="white-space: nowrap; font-size: 10pt"> </td> <td style="font-size: 10pt; padding-bottom: 1pt"> </td> <td colspan="6" style="border-bottom: Black 1pt solid; text-align: center; white-space: nowrap; font-size: 10pt">As of March 31,</td> <td style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom"> <td style="white-space: nowrap; font-size: 10pt"> </td> <td style="font-size: 10pt; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: right">2025 HK$’000</td> <td style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: right">2026 HK$’000</td> <td style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom"> <td style="white-space: nowrap; font-size: 10pt"> </td> <td style="font-size: 10pt"> </td> <td colspan="2" style="white-space: nowrap; font-size: 10pt"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt"> </td> <td colspan="2" style="white-space: nowrap; font-size: 10pt"> </td> <td style="font-size: 10pt"> </td></tr> <tr style="vertical-align: bottom; background-color: #CCEEFF"> <td style="font-size: 10pt; text-align: left">Trade receivables arising from:</td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right"> </td> <td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right"> </td> <td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td></tr> <tr id="xdx_406_ecustom--SecurityRelatedServiceAndAssetManagementIncomeRelatedPartis_iI_zVTrPOsM7Bkg" style="vertical-align: bottom"> <td style="width: 70%; font-size: 10pt; text-align: left">- Security related service and asset management income – related parties</td> <td style="width: 1%; font-size: 10pt"> </td> <td style="width: 1%; font-size: 10pt; text-align: left"> </td> <td style="width: 12%; font-size: 10pt; text-align: right">4,100</td> <td style="white-space: nowrap; width: 1%; font-size: 10pt; text-align: left"> </td> <td style="width: 1%; font-size: 10pt"> </td> <td style="width: 1%; font-size: 10pt; text-align: left"> </td> <td style="width: 12%; font-size: 10pt; text-align: right">13,015</td> <td style="white-space: nowrap; width: 1%; font-size: 10pt; text-align: left"> </td></tr> <tr id="xdx_409_ecustom--SecurityRelatedServiceAndAssetManagementIncomeThirdParties_iI_zFiCBa3zPBVf" style="vertical-align: bottom; background-color: #CCEEFF"> <td style="font-size: 10pt; text-align: left">- Security related service and asset management income – third parties</td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right">5,219</td> <td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right">8,425</td> <td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td></tr> <tr id="xdx_403_ecustom--TradingOfTimepiecesThirdPartie_iI_zTHFwYKvnlq1" style="vertical-align: bottom"> <td style="font-size: 10pt; text-align: left; padding-bottom: 1pt">- Trading of timepieces – third parties</td> <td style="font-size: 10pt; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right">29,569</td> <td style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right">76,820</td> <td style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: left"> </td></tr> <tr id="xdx_40C_eifrs-full--OtherReceivables_iI_zgCc6Ocxdh7d" style="vertical-align: bottom; background-color: #CCEEFF"> <td style="color: rgb(204,238,255); font-size: 10pt">TRADE RECEIVABLES GROSS</td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right">38,888</td> <td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right">98,260</td> <td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td></tr> <tr id="xdx_402_ecustom--ImpairmentAllowanceAsset_iI_zCeACl9oCQy7" style="vertical-align: bottom"> <td style="font-size: 10pt; text-align: left; padding-bottom: 1pt; padding-left: 11pt">Less: impairment allowance</td> <td style="font-size: 10pt; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right">(24,184</td> <td style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: left">)</td> <td style="font-size: 10pt; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right">(33,660</td> <td style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: left">)</td></tr> <tr style="vertical-align: bottom; background-color: #CCEEFF"> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right"> </td> <td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right"> </td> <td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td></tr> <tr id="xdx_40D_eifrs-full--TradeReceivables_iI_zj1PYwJJeTtk" style="vertical-align: bottom"> <td style="color: White; font-size: 10pt; padding-bottom: 1pt">Total trade receivables</td> <td style="font-size: 10pt; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right">14,704</td> <td style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right">64,600</td> <td style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: left"> </td></tr> </table> 4100 13015 5219 8425 29569 76820

38888

98260

-24184 -33660

14704

64600

<table cellpadding="0" cellspacing="0" id="xdx_89D_ecustom--ScheduleOfTradeReceivablesDuePaymentsTableTextBlock_zWhzNMuRyz52" style="border-collapse: collapse; width: 90%; margin-left: 0.5in" summary="xdx: Disclosure - TRADE RECEIVABLES (Details 1)"> <tr style="vertical-align: bottom"> <td style="font-size: 10pt">Schedule of trade receivables based on due dates</td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td id="xdx_49F_20260331__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--SecurityRelatedServiceAndAssetManagementRelatedPartiesMember_zu3XYpZwEq6" style="font-size: 10pt; text-align: right"> </td> <td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td id="xdx_492_20260331__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--SecurityRelatedServiceAndAssetManagementThirdPartiesMember_z9vA5c2XfPwa" style="font-size: 10pt; text-align: right"> </td> <td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td id="xdx_49F_20260331__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--TradingOfTimepiecesThirdPartiesMember_zgtVfgPyGGqi" style="font-size: 10pt; text-align: right"> </td> <td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td id="xdx_498_20260331_z4LVHj9l6Qob" style="font-size: 10pt; text-align: right"> </td> <td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: left; white-space: nowrap; font-size: 10pt">As of March 31, 2026</td> <td style="text-align: right; font-size: 10pt"> </td> <td colspan="2" style="text-align: right; white-space: nowrap; font-size: 10pt">Security related service and asset management income – related parties</td> <td style="text-align: right; font-size: 10pt"> </td> <td style="text-align: right; font-size: 10pt"> </td> <td colspan="2" style="text-align: right; white-space: nowrap; font-size: 10pt">Security related service and asset management income – third parties</td> <td style="text-align: right; font-size: 10pt"> </td> <td style="text-align: right; font-size: 10pt"> </td> <td colspan="2" style="text-align: right; white-space: nowrap; font-size: 10pt">Trading of timepieces – third parties</td> <td style="text-align: right; font-size: 10pt"> </td> <td style="text-align: right; font-size: 10pt"> </td> <td colspan="2" style="white-space: nowrap; font-size: 10pt; text-align: right">Total</td> <td style="text-align: right; font-size: 10pt"> </td></tr> <tr style="vertical-align: bottom"> <td style="white-space: nowrap; font-size: 10pt"> </td> <td style="font-size: 10pt; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: right">HK$’000</td> <td style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: right">HK$’000</td> <td style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: right">HK$’000</td> <td style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: right">HK$’000</td> <td style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom"> <td style="white-space: nowrap; font-size: 10pt"> </td> <td style="font-size: 10pt"> </td> <td colspan="2" style="white-space: nowrap; font-size: 10pt"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt"> </td> <td colspan="2" style="white-space: nowrap; font-size: 10pt"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt"> </td> <td colspan="2" style="white-space: nowrap; font-size: 10pt"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt"> </td> <td colspan="2" style="white-space: nowrap; font-size: 10pt"> </td> <td style="font-size: 10pt"> </td></tr> <tr id="xdx_40E_ecustom--CurrentTradeReceivablesBasedOnDue_iI_zdEhwE5OpOdc" style="vertical-align: bottom; background-color: #CCEDFF"> <td style="width: 48%; font-size: 10pt">Current</td> <td style="width: 1%; font-size: 10pt"> </td> <td style="width: 1%; font-size: 10pt; text-align: left"> </td> <td style="width: 10%; font-size: 10pt; text-align: right">693</td> <td style="white-space: nowrap; width: 1%; font-size: 10pt; text-align: left"> </td> <td style="width: 1%; font-size: 10pt"> </td> <td style="width: 1%; font-size: 10pt; text-align: left"> </td> <td style="width: 10%; font-size: 10pt; text-align: right">1,314</td> <td style="white-space: nowrap; width: 1%; font-size: 10pt; text-align: left"> </td> <td style="width: 1%; font-size: 10pt"> </td> <td style="width: 1%; font-size: 10pt; text-align: left"> </td> <td style="width: 10%; font-size: 10pt; text-align: right">23,155</td> <td style="white-space: nowrap; width: 1%; font-size: 10pt; text-align: left"> </td> <td style="width: 1%; font-size: 10pt"> </td> <td style="width: 1%; font-size: 10pt; text-align: left"> </td> <td style="width: 10%; font-size: 10pt; text-align: right">25,162</td> <td style="white-space: nowrap; width: 1%; font-size: 10pt; text-align: left"> </td></tr> <tr id="xdx_405_ecustom--CurrentTradeReceivablesOneToThreeMonths_iI_zEPMdpRixnI8" style="vertical-align: bottom"> <td style="font-size: 10pt">1 – 3 months</td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right">2,292</td> <td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right">1,350</td> <td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right">-</td> <td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right">3,642</td> <td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td></tr> <tr id="xdx_40D_ecustom--CurrentTradeReceivablesFourToSixMonths_iI_zxS6y9inA1D3" style="vertical-align: bottom; background-color: #CCEDFF"> <td style="font-size: 10pt">4 – 6 months</td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right">3,177</td> <td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right">1,350</td> <td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right">16,350</td> <td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right">20,877</td> <td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td></tr> <tr id="xdx_40D_ecustom--CurrentTradeReceivablesSevenToNineMonths_iI_zrD1Tenp9XN" style="vertical-align: bottom"> <td style="font-size: 10pt">7 – 9 months</td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right">3,091</td> <td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right">1,350</td> <td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right">7,746</td> <td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right">12,187</td> <td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td></tr> <tr id="xdx_40F_ecustom--CurrentTradeReceivablesTenToTweelveMonths_iI_zzpvmEWOkMof" style="vertical-align: bottom; background-color: #CCEDFF"> <td style="font-size: 10pt; padding-bottom: 1pt">10 – 12 months</td> <td style="font-size: 10pt; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right">3,762</td> <td style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right">3,061</td> <td style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right">29,569</td> <td style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right">36,392</td> <td style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom"> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right"> </td> <td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right"> </td> <td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right"> </td> <td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right"> </td> <td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td></tr> <tr id="xdx_40F_eifrs-full--CurrentTradeReceivables_iI_zzf3POip67Tj" style="vertical-align: bottom; background-color: #CCEDFF"> <td style="color: rgb(204,238,255); font-size: 10pt"> Current trade receivables</td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right">13,015</td> <td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right">8,425</td> <td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right">76,820</td> <td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right">98,260</td> <td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom"> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right"> </td> <td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right"> </td> <td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right"> </td> <td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right"> </td> <td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td></tr> <tr id="xdx_40A_ecustom--ImpairmentAllowanceTradeReceivablesBasedOnDue_iNI_di_zv0wEfNZSYX8" style="vertical-align: bottom; background-color: #CCEDFF"> <td style="font-size: 10pt; text-align: left; padding-bottom: 1pt">Less: impairment allowance</td> <td style="font-size: 10pt; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right">(4,805</td> <td style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: left">)</td> <td style="font-size: 10pt; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right">(2,996</td> <td style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: left">)</td> <td style="font-size: 10pt; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right">(25,859</td> <td style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: left">)</td> <td style="font-size: 10pt; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right">(33,660</td> <td style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: left">)</td></tr> <tr style="vertical-align: bottom"> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right"> </td> <td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right"> </td> <td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right"> </td> <td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right"> </td> <td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td></tr> <tr id="xdx_402_ecustom--TotalCurrentTradeReceivablesBasedOnDue_iI_zSE1lSeG8YUa" style="vertical-align: bottom; background-color: #CCEDFF"> <td style="font-size: 10pt; padding-bottom: 1pt">Total</td> <td style="font-size: 10pt; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right">8,210</td> <td style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right">5,429</td> <td style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right">50,961</td> <td style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right">64,600</td> <td style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: left"> </td></tr> </table> <table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 90%; margin-left: 0.5in"> <tr style="vertical-align: bottom"> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td id="xdx_497_20250331__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--SecurityRelatedServiceAndAssetManagementRelatedPartiesMember_ziaAqIgXf4nb" style="font-size: 10pt; text-align: right"> </td> <td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td id="xdx_490_20250331__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--SecurityRelatedServiceAndAssetManagementThirdPartiesMember_zA5GCwyvbey6" style="font-size: 10pt; text-align: right"> </td> <td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td id="xdx_492_20250331__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--TradingOfTimepiecesThirdPartiesMember_ziABxHBkRdBh" style="font-size: 10pt; text-align: right"> </td> <td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td id="xdx_49B_20250331_zXIVcNxri9Id" style="font-size: 10pt; text-align: right"> </td> <td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: left; white-space: nowrap; font-size: 10pt">As of March 31, 2025</td> <td style="text-align: right; font-size: 10pt"> </td> <td colspan="2" style="text-align: right; white-space: nowrap; font-size: 10pt">Security related service and asset management income – related parties</td> <td style="text-align: right; font-size: 10pt"> </td> <td style="text-align: right; font-size: 10pt"> </td> <td colspan="2" style="text-align: right; white-space: nowrap; font-size: 10pt">Security related service and asset management income – third parties</td> <td style="text-align: right; font-size: 10pt"> </td> <td style="text-align: right; font-size: 10pt"> </td> <td colspan="2" style="text-align: right; white-space: nowrap; font-size: 10pt">Trading of timepieces – third parties</td> <td style="text-align: right; font-size: 10pt"> </td> <td style="text-align: right; font-size: 10pt"> </td> <td colspan="2" style="white-space: nowrap; font-size: 10pt; text-align: right">Total</td> <td style="text-align: right; font-size: 10pt"> </td></tr> <tr style="vertical-align: bottom"> <td style="white-space: nowrap; font-size: 10pt"> </td> <td style="font-size: 10pt; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: right">HK$’000</td> <td style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: right">HK$’000</td> <td style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: right">HK$’000</td> <td style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: right">HK$’000</td> <td style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom"> <td style="white-space: nowrap; font-size: 10pt"> </td> <td style="font-size: 10pt"> </td> <td colspan="2" style="white-space: nowrap; font-size: 10pt"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt"> </td> <td colspan="2" style="white-space: nowrap; font-size: 10pt"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt"> </td> <td colspan="2" style="white-space: nowrap; font-size: 10pt"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt"> </td> <td colspan="2" style="white-space: nowrap; font-size: 10pt"> </td> <td style="font-size: 10pt"> </td></tr> <tr id="xdx_40E_ecustom--CurrentTradeReceivablesBasedOnDue_iI_zZNkK6NF2cPk" style="vertical-align: bottom; background-color: #CCEDFF"> <td style="width: 48%; font-size: 10pt">Current</td> <td style="width: 1%; font-size: 10pt"> </td> <td style="width: 1%; font-size: 10pt; text-align: left"> </td> <td style="width: 10%; font-size: 10pt; text-align: right">4,088</td> <td style="white-space: nowrap; width: 1%; font-size: 10pt; text-align: left"> </td> <td style="width: 1%; font-size: 10pt"> </td> <td style="width: 1%; font-size: 10pt; text-align: left"> </td> <td style="width: 10%; font-size: 10pt; text-align: right">2,950</td> <td style="white-space: nowrap; width: 1%; font-size: 10pt; text-align: left"> </td> <td style="width: 1%; font-size: 10pt"> </td> <td style="width: 1%; font-size: 10pt; text-align: left"> </td> <td style="width: 10%; font-size: 10pt; text-align: right">5,111</td> <td style="white-space: nowrap; width: 1%; font-size: 10pt; text-align: left"> </td> <td style="width: 1%; font-size: 10pt"> </td> <td style="width: 1%; font-size: 10pt; text-align: left"> </td> <td style="width: 10%; font-size: 10pt; text-align: right">12,149</td> <td style="white-space: nowrap; width: 1%; font-size: 10pt; text-align: left"> </td></tr> <tr id="xdx_405_ecustom--CurrentTradeReceivablesOneToThreeMonths_iI_zq8qxcxhhEyg" style="vertical-align: bottom"> <td style="font-size: 10pt">1 – 3 months</td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right">3</td> <td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right">1,206</td> <td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right">24,340</td> <td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right">25,549</td> <td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td></tr> <tr id="xdx_40D_ecustom--CurrentTradeReceivablesFourToSixMonths_iI_zBQAhYN0TMx4" style="vertical-align: bottom; background-color: #CCEDFF"> <td style="font-size: 10pt">4 – 6 months</td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right">3</td> <td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right">868</td> <td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right">-</td> <td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right">871</td> <td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td></tr> <tr id="xdx_40D_ecustom--CurrentTradeReceivablesSevenToNineMonths_iI_zCg5UFB68tH5" style="vertical-align: bottom"> <td style="font-size: 10pt">7 – 9 months</td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right">3</td> <td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right">180</td> <td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right">118</td> <td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right">301</td> <td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td></tr> <tr id="xdx_40F_ecustom--CurrentTradeReceivablesTenToTweelveMonths_iI_zE9phiMKdUsi" style="vertical-align: bottom; background-color: #CCEDFF"> <td style="font-size: 10pt; padding-bottom: 1pt">10 – 12 months</td> <td style="font-size: 10pt; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right">3</td> <td style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right">15</td> <td style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right">-</td> <td style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right">18</td> <td style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: left"> </td></tr> <tr id="xdx_40F_eifrs-full--CurrentTradeReceivables_iI_z6MopvOiTOZ6" style="vertical-align: bottom"> <td style="color: White; font-size: 10pt"> Current trade receivables </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right">4,100</td> <td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right">5,219</td> <td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right">29,569</td> <td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right">38,888</td> <td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td></tr> <tr id="xdx_40A_ecustom--ImpairmentAllowanceTradeReceivablesBasedOnDue_iNI_di_zFSn5wTbMd57" style="vertical-align: bottom; background-color: #CCEDFF"> <td style="font-size: 10pt; text-align: left; padding-bottom: 1pt">Less: impairment allowance</td> <td style="font-size: 10pt; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right">(12</td> <td style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: left">)</td> <td style="font-size: 10pt; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right">(2,148</td> <td style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: left">)</td> <td style="font-size: 10pt; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right">(22,024</td> <td style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: left">)</td> <td style="font-size: 10pt; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right">(24,184</td> <td style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: left">)</td></tr> <tr style="vertical-align: bottom"> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right"> </td> <td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right"> </td> <td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right"> </td> <td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right"> </td> <td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td></tr> <tr id="xdx_402_ecustom--TotalCurrentTradeReceivablesBasedOnDue_iI_zKyfnmSxhLr6" style="vertical-align: bottom; background-color: #CCEDFF"> <td style="font-size: 10pt; padding-bottom: 1pt">Total</td> <td style="font-size: 10pt; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right">4,088</td> <td style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right">3,071</td> <td style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right">7,545</td> <td style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right">14,704</td> <td style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: left"> </td></tr> </table> 693 1314 23155 25162 2292 1350 3642 3177 1350 16350 20877 3091 1350 7746 12187 3762 3061 29569 36392

13015

8425

76820

98260

4805 2996 25859 33660 8210 5429 50961 64600 4088 2950 5111 12149 3 1206 24340 25549 3 868 871 3 180 118 301 3 15 18

4100

5219

29569

38888

12 2148 22024 24184 4088 3071 7545 14704 26739000 73098000

<table cellpadding="0" cellspacing="0" style="width: 100%; font-size: 10pt; margin-top: 0pt; margin-bottom: 0pt"> <tr style="vertical-align: top; text-align: justify"> <td style="width: 0pt; text-align: right"></td> <td style="width: 0.5in">17.</td> <td style="text-align: justify">RELATED PARTY TRANSACTIONS AND BALANCES</td> </tr> </table> Nature of relationships with related parties <table cellpadding="0" cellspacing="0" id="xdx_89B_eifrs-full--DisclosureOfTransactionsBetweenRelatedPartiesExplanatory_zI96aYn5JWCd" style="width: 90%; border-collapse: collapse; font-size: 10pt; margin-left: 0.5in" summary="xdx: Disclosure - RELATED PARTY TRANSACTIONS AND BALANCES (Details)"> <tr style="vertical-align: top; background-color: White"> <td>Schedule of relationships</td> <td> </td> <td> </td></tr> <tr style="vertical-align: top"> <td style="width: 49%">Name</td> <td style="width: 2%"> </td> <td style="width: 49%">Relationship with the Group</td></tr> <tr style="vertical-align: top"> <td> </td> <td> </td> <td> </td></tr> <tr style="vertical-align: top; background-color: rgb(204,238,255)"> <td id="xdx_987_eifrs-full--DescriptionOfNatureOfRelatedPartyRelationship_c20250401__20260331__ifrs-full--CounterpartiesAxis__custom--BluemountHoldingsLimitedMember_zZfcHtSCqRjl" title="Nature of relationships">Bluemount Group Limited</td> <td> </td> <td id="xdx_983_eifrs-full--ExplanationOfRelationshipsBetweenParentsAndEntity_c20250401__20260331__ifrs-full--CounterpartiesAxis__custom--BluemountHoldingsLimitedMember_z7aF5nTPpT9k" title="Relationship with the Group">Shareholder of the Company</td></tr> <tr style="vertical-align: top; background-color: White"> <td id="xdx_981_eifrs-full--DescriptionOfNatureOfRelatedPartyRelationship_c20250401__20260331__ifrs-full--CounterpartiesAxis__custom--EchoInternationalHoldingsGroupLimited1Member_zSVGlI2NCvTg" title="Nature of relationships">Echo International</td> <td> </td> <td id="xdx_984_eifrs-full--ExplanationOfRelationshipsBetweenParentsAndEntity_c20250401__20260331__ifrs-full--CounterpartiesAxis__custom--EchoInternationalHoldingsGroupLimited1Member_z1PY5AnL3Vc6" title="Relationship with the Group">Shareholder of the Company</td></tr> <tr style="vertical-align: top; background-color: rgb(204,238,255)"> <td id="xdx_988_eifrs-full--DescriptionOfNatureOfRelatedPartyRelationship_c20250401__20260331__ifrs-full--CounterpartiesAxis__custom--YukCuisineLimitedMember_zEspNNXQLIyb" style="line-height: 8.85pt" title="Nature of relationships">Yuk Cuisine Limited</td> <td> </td> <td id="xdx_98A_eifrs-full--ExplanationOfRelationshipsBetweenParentsAndEntity_c20250401__20260331__ifrs-full--CounterpartiesAxis__custom--YukCuisineLimitedMember_zu6hx9HEPhOd" style="padding-left: 7.95pt; line-height: 103%; text-indent: -7.95pt" title="Relationship with the Group">Common director (Ms. Chan Wan Shan Sandra) and a wholly-owned subsidiary of Echo International</td></tr> <tr style="vertical-align: top; background-color: White"> <td id="xdx_98D_eifrs-full--DescriptionOfNatureOfRelatedPartyRelationship_c20250401__20260331__ifrs-full--CounterpartiesAxis__custom--YukCuisineHongKongLimitedMember_z4qoCjXkl9Jk" title="Nature of relationships">Yuk Cuisine (Hong Kong) Limited</td> <td> </td> <td id="xdx_989_eifrs-full--ExplanationOfRelationshipsBetweenParentsAndEntity_c20250401__20260331__ifrs-full--CounterpartiesAxis__custom--YukCuisineHongKongLimitedMember_zwNWdO6TzUWh" style="padding-left: 7.95pt; text-align: justify; text-indent: -7.95pt" title="Relationship with the Group">Common director (Ms. Chan Wan Shan Sandra) and a wholly-owned subsidiary of Echo International</td></tr> <tr style="vertical-align: top; background-color: rgb(204,238,255)"> <td id="xdx_98E_eifrs-full--DescriptionOfNatureOfRelatedPartyRelationship_c20250401__20260331__ifrs-full--CounterpartiesAxis__custom--EchoAsiaHongKongLimited1Member_zabXJo1HtSZg" style="line-height: 8.85pt" title="Nature of relationships">Echo Asia (Hong Kong) Limited</td> <td> </td> <td id="xdx_989_eifrs-full--ExplanationOfRelationshipsBetweenParentsAndEntity_c20250401__20260331__ifrs-full--CounterpartiesAxis__custom--EchoAsiaHongKongLimitedMember_zZKcxUuCpkFj" style="padding-left: 7.95pt; line-height: 103%; text-indent: -7.95pt" title="Relationship with the Group">Common director (Ms. Chan Wan Shan Sandra) and a wholly-owned subsidiary of Echo International</td></tr> <tr style="vertical-align: top; background-color: White"> <td id="xdx_98C_eifrs-full--DescriptionOfNatureOfRelatedPartyRelationship_c20250401__20260331__ifrs-full--CounterpartiesAxis__custom--BluemountFinancialHoldingsLimitedMember_z7bkWGEvZRyd" title="Nature of relationships">Bluemount Financial Holdings Limited</td> <td> </td> <td id="xdx_982_eifrs-full--ExplanationOfRelationshipsBetweenParentsAndEntity_c20250401__20260331__ifrs-full--CounterpartiesAxis__custom--BluemountFinancialHoldingsLimitedMember_zNKKt6OzBQL6" style="padding-left: 7.95pt; text-align: justify; text-indent: -7.95pt" title="Relationship with the Group">Common directors (Ms. Chan Wan Shan Sandra and Mr. Pan)</td></tr> <tr style="vertical-align: top; background-color: rgb(204,238,255)"> <td id="xdx_98D_eifrs-full--DescriptionOfNatureOfRelatedPartyRelationship_c20250401__20260331__ifrs-full--CounterpartiesAxis__custom--BluemountInvestmentFundSPCMember_zC3M0WprbnTi" title="Nature of relationships">Bluemount Investment Fund SPC (“Bluemount Fund”)</td> <td> </td> <td id="xdx_98F_eifrs-full--ExplanationOfRelationshipsBetweenParentsAndEntity_c20250401__20260331__ifrs-full--CounterpartiesAxis__custom--BluemountInvestmentFundSPCMember_zDN17CvMKuy3" title="Relationship with the Group">Common director (Ms. Chan Wan Shan Sandra)</td></tr> <tr style="vertical-align: top; background-color: White"> <td id="xdx_982_eifrs-full--DescriptionOfNatureOfRelatedPartyRelationship_c20250401__20260331__ifrs-full--CounterpartiesAxis__custom--MsChanWanShanSandraMember_z5JJXEiHLE6" title="Nature of relationships">Ms. Chan Wan Shan Sandra</td> <td> </td> <td id="xdx_98B_eifrs-full--ExplanationOfRelationshipsBetweenParentsAndEntity_c20250401__20260331__ifrs-full--CounterpartiesAxis__custom--MsChanWanShanSandraMember_zev96YKUYkqf" title="Relationship with the Group">Director of the Company</td></tr> <tr style="vertical-align: top; background-color: rgb(204,238,255)"> <td id="xdx_989_eifrs-full--DescriptionOfNatureOfRelatedPartyRelationship_c20250401__20260331__ifrs-full--CounterpartiesAxis__custom--MrPanJiyeMember_zflOTVHwZhP1" title="Nature of relationships">Mr. Pan</td> <td> </td> <td id="xdx_98C_eifrs-full--ExplanationOfRelationshipsBetweenParentsAndEntity_c20250401__20260331__ifrs-full--CounterpartiesAxis__custom--MrPanJiyeMember_z5MWP307WeE5" title="Relationship with the Group">Director of the Company</td></tr> <tr style="vertical-align: top; background-color: White"> <td id="xdx_989_eifrs-full--DescriptionOfNatureOfRelatedPartyRelationship_c20250401__20260331__ifrs-full--CounterpartiesAxis__custom--GlobalNewNormalAntiInflationLimitedPartnershipFundSPCMember_z3WVKHEc8V7f" style="padding-left: 8pt; text-indent: -8pt" title="Nature of relationships">Global New Normal Anti-Inflation Limited Partnership Fund SPC</td> <td> </td> <td id="xdx_988_eifrs-full--ExplanationOfRelationshipsBetweenParentsAndEntity_c20250401__20260331__ifrs-full--CounterpartiesAxis__custom--GlobalNewNormalAntiInflationLimitedPartnershipFundSPCMember_zawK748kp9e" title="Relationship with the Group">Investment manager of the fund until March 1, 2024</td></tr> </table> <table cellpadding="0" cellspacing="0" style="font-size: 10pt; margin-top: 0pt; margin-bottom: 6pt; width: 100%"> <tr style="vertical-align: top; text-align: justify"> <td style="width: 0.5in; text-align: right"></td> <td style="width: 0.5in">(a)</td> <td style="text-align: justify">Amount due to a director</td> </tr> </table> <table cellpadding="0" cellspacing="0" id="xdx_89F_ecustom--ScheduleOfAmountDueToDirectorTableTextBlock_zAYEK6olEGed" style="border-collapse: collapse; width: 90%; margin-left: 0.5in" summary="xdx: Disclosure - RELATED PARTY TRANSACTIONS AND BALANCES (Details1)"> <tr style="vertical-align: bottom"> <td style="font-size: 10pt; text-align: left">Schedule of amount due to director</td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right"> </td> <td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right"> </td> <td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom"> <td style="white-space: nowrap; font-size: 10pt"> </td> <td style="font-size: 10pt; padding-bottom: 1pt"> </td> <td colspan="6" style="border-bottom: Black 1pt solid; text-align: center; white-space: nowrap; font-size: 10pt">As of March 31,</td> <td style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom"> <td style="white-space: nowrap; font-size: 10pt"> </td> <td style="font-size: 10pt; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: right">2025 HK$’000</td> <td style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: right">2026 HK$’000</td> <td style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom"> <td style="white-space: nowrap; font-size: 10pt"> </td> <td style="font-size: 10pt"> </td> <td colspan="2" style="white-space: nowrap; font-size: 10pt"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt"> </td> <td colspan="2" style="white-space: nowrap; font-size: 10pt"> </td> <td style="font-size: 10pt"> </td></tr> <tr style="vertical-align: bottom; background-color: #CCEEFF"> <td style="text-decoration: underline; width: 70%; font-size: 10pt; text-align: left">Amount due to a director</td> <td style="width: 1%; font-size: 10pt"> </td> <td style="width: 1%; font-size: 10pt; text-align: left"> </td> <td style="width: 12%; font-size: 10pt; text-align: right"> </td> <td style="white-space: nowrap; width: 1%; font-size: 10pt; text-align: left"> </td> <td style="width: 1%; font-size: 10pt"> </td> <td style="width: 1%; font-size: 10pt; text-align: left"> </td> <td style="width: 12%; font-size: 10pt; text-align: right"> </td> <td style="white-space: nowrap; width: 1%; font-size: 10pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom"> <td style="font-size: 10pt; text-align: left; padding-bottom: 1pt">Chan Wan Shan Sandra</td> <td style="font-size: 10pt; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"> </td> <td id="xdx_98F_ecustom--AmountDueToDirector_iI_c20250331__ifrs-full--CounterpartiesAxis__custom--MsChanWanShanSandraMember_znj72apDDi7i" style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right" title="Amount due to a director">3,407</td> <td style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"> </td> <td id="xdx_98F_ecustom--AmountDueToDirector_iI_c20260331__ifrs-full--CounterpartiesAxis__custom--MsChanWanShanSandraMember_z2PGCyKRYtti" style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right" title="Amount due to a director">3,204</td> <td style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: left"> </td></tr> </table> The amount is unsecured, non-interest bearing and repayable on demand. <table cellpadding="0" cellspacing="0" style="font-size: 10pt; margin-top: 0pt; margin-bottom: 6pt; width: 100%"> <tr style="vertical-align: top; text-align: justify"> <td style="width: 0.5in; text-align: right"></td> <td style="width: 0.5in">(b)</td> <td style="text-align: justify">Transactions with related parties</td> </tr> </table> <table cellpadding="0" cellspacing="0" id="xdx_893_ecustom--DisclosureRelatedPartyTransactionsExplanatory_zNx00KEWaRx4" style="border-collapse: collapse; width: 90%; margin-left: 0.5in" summary="xdx: Disclosure - RELATED PARTY TRANSACTIONS AND BALANCES (Details 2)"> <tr style="vertical-align: bottom"> <td style="text-indent: -10pt; padding-left: 10pt; vertical-align: top; font-size: 10pt; text-align: left">Schedule of transactions with related parties</td> <td style="font-size: 10pt"> </td> <td style="text-indent: -10pt; padding-left: 10pt; font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td id="xdx_493_20230401__20240331_ziwD83A71428" style="font-size: 10pt; text-align: right"> </td> <td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td id="xdx_49A_20240401__20250331_zLcL5ervERe2" style="font-size: 10pt; text-align: right"> </td> <td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td id="xdx_49C_20250401__20260331_zPWkw9DJ2oO6" style="font-size: 10pt; text-align: right"> </td> <td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom"> <td style="text-indent: -10pt; padding-left: 10pt; text-align: left; white-space: nowrap; font-size: 10pt; vertical-align: top"> </td> <td style="font-size: 10pt"> </td> <td style="text-indent: -10pt; padding-left: 10pt; white-space: nowrap; font-size: 10pt"> </td> <td style="font-size: 10pt"> </td> <td colspan="10" style="border-bottom: Black 1pt solid; text-align: center; white-space: nowrap; font-size: 10pt">For the years ended March 31,</td> <td style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom"> <td style="text-indent: -10pt; padding-left: 10pt; padding-bottom: 1pt; vertical-align: bottom; font-size: 10pt; text-align: left">Name of related parties</td> <td style="padding-bottom: 1pt; font-size: 10pt"> </td> <td style="text-indent: -10pt; padding-left: 10pt; padding-bottom: 1pt; font-size: 10pt; text-align: left">Transaction nature</td> <td style="padding-bottom: 1pt; font-size: 10pt"> </td> <td style="padding-bottom: 1pt; font-size: 10pt; text-align: left"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right"> 2024 HK$’000</td> <td style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: left"> </td> <td style="padding-bottom: 1pt; font-size: 10pt"> </td> <td style="padding-bottom: 1pt; font-size: 10pt; text-align: left"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right"> 2025 HK$’000</td> <td style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: left"> </td> <td style="padding-bottom: 1pt; font-size: 10pt"> </td> <td style="padding-bottom: 1pt; font-size: 10pt; text-align: left"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right"> 2026 HK$’000</td> <td style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom"> <td style="text-indent: -10pt; padding-left: 10pt; text-align: left; font-size: 10pt; vertical-align: top"> </td> <td style="font-size: 10pt"> </td> <td style="text-indent: -10pt; padding-left: 10pt; font-size: 10pt"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right"> </td> <td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right"> </td> <td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right"> </td> <td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td></tr> <tr id="xdx_40A_eifrs-full--DescriptionOfNatureOfRelatedPartyRelationship_hifrs-full--CounterpartiesAxis__custom--EchoInternationalHoldingsGroupLimitedMember_zkwfw32Stg6i" style="vertical-align: bottom; background-color: #CCEEFF"> <td id="xdx_98F_ecustom--TransactionsOfRelatedParties_c20250401__20260331__ifrs-full--CounterpartiesAxis__custom--EchoInternationalHoldingsGroupLimitedMember_zzG2WvvI97l7" style="text-indent: -10pt; padding-left: 10pt; vertical-align: top; width: 30%; font-size: 10pt; text-align: left" title="Name of related parties">Echo International</td> <td style="width: 1%; font-size: 10pt"> </td> <td id="xdx_98A_eifrs-full--DescriptionOfNatureOfCounterparty_c20250401__20260331__ifrs-full--CounterpartiesAxis__custom--EchoInternationalHoldingsGroupLimitedMember_zXxGklu4Nenj" style="text-indent: -10pt; padding-left: 10pt; width: 30%; font-size: 10pt; text-align: left" title="Transaction nature">Interest expense on dividend payables</td> <td style="width: 1%; font-size: 10pt"> </td> <td style="width: 1%; font-size: 10pt; text-align: left"> </td> <td style="width: 10%; font-size: 10pt; text-align: right">348</td> <td style="white-space: nowrap; width: 1%; font-size: 10pt; text-align: left"> </td> <td style="width: 1%; font-size: 10pt"> </td> <td style="width: 1%; font-size: 10pt; text-align: left"> </td> <td style="width: 10%; font-size: 10pt; text-align: right">-</td> <td style="white-space: nowrap; width: 1%; font-size: 10pt; text-align: left"> </td> <td style="width: 1%; font-size: 10pt"> </td> <td style="width: 1%; font-size: 10pt; text-align: left"> </td> <td style="width: 10%; font-size: 10pt; text-align: right">-</td> <td style="white-space: nowrap; width: 1%; font-size: 10pt; text-align: left"> </td></tr> <tr id="xdx_400_eifrs-full--DescriptionOfNatureOfRelatedPartyRelationship_hifrs-full--CounterpartiesAxis__custom--BluemountInvestmentFundSPC1CyberInvestmentFundSPMember_zFCedDkNtbA7" style="vertical-align: bottom"> <td id="xdx_98C_ecustom--TransactionsOfRelatedParties_c20250401__20260331__ifrs-full--CounterpartiesAxis__custom--BluemountInvestmentFundSPC1CyberInvestmentFundSPMember_zHPLvUgts0v3" style="text-indent: -10pt; padding-left: 10pt; vertical-align: top; font-size: 10pt; text-align: left" title="Name of related parties">Bluemount Fund1 - Cyber Investment Fund SP</td> <td style="font-size: 10pt"> </td> <td id="xdx_98D_eifrs-full--DescriptionOfNatureOfCounterparty_c20250401__20260331__ifrs-full--CounterpartiesAxis__custom--BluemountInvestmentFundSPC1CyberInvestmentFundSPMember_zOM94voHBeQd" style="text-indent: -10pt; padding-left: 10pt; font-size: 10pt; text-align: left" title="Transaction nature">Asset management fee</td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right">7</td> <td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right">12</td> <td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right">26</td> <td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td></tr> <tr id="xdx_404_eifrs-full--DescriptionOfNatureOfRelatedPartyRelationship_hifrs-full--CounterpartiesAxis__custom--BluemountFund1BluemountInvestmentFundSPMember_zHFgux8Z52c2" style="vertical-align: bottom; background-color: #CCEEFF"> <td id="xdx_98B_ecustom--TransactionsOfRelatedParties_c20250401__20260331__ifrs-full--CounterpartiesAxis__custom--BluemountFund1BluemountInvestmentFundSPMember_z930QgbDa6M1" style="text-indent: -10pt; padding-left: 10pt; vertical-align: top; font-size: 10pt; text-align: left" title="Name of related parties">Bluemount Fund1 - Bluemount Investment Fund SP</td> <td style="font-size: 10pt"> </td> <td id="xdx_98C_eifrs-full--DescriptionOfNatureOfCounterparty_c20250401__20260331__ifrs-full--CounterpartiesAxis__custom--BluemountInvestmentFundSPC1BluemountInvestmentFundSPMember_zrrbW3NptvKk" style="text-indent: -10pt; padding-left: 10pt; font-size: 10pt; text-align: left" title="Transaction nature">Asset management fee</td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right">429</td> <td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right">245</td> <td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right">128</td> <td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td></tr> <tr id="xdx_40E_eifrs-full--DescriptionOfNatureOfRelatedPartyRelationship_hifrs-full--CounterpartiesAxis__custom--BluemountFund1GlobalStrategyFundSPMember_zSydKBj5oF35" style="vertical-align: bottom"> <td id="xdx_986_ecustom--TransactionsOfRelatedParties_c20250401__20260331__ifrs-full--CounterpartiesAxis__custom--BluemountFund1GlobalStrategyFundSPMember_zcOYfo42eEOc" style="text-indent: -10pt; padding-left: 10pt; vertical-align: top; font-size: 10pt; text-align: left" title="Name of related parties">Bluemount Fund1 - Global Strategy Fund SP</td> <td style="font-size: 10pt"> </td> <td id="xdx_985_eifrs-full--DescriptionOfNatureOfCounterparty_c20250401__20260331__ifrs-full--CounterpartiesAxis__custom--BluemountFundGlobalStrategyFundSPMember_zkoyEbBD6En8" style="text-indent: -10pt; padding-left: 10pt; font-size: 10pt; text-align: left" title="Transaction nature">Asset management fee</td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right">-</td> <td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right">3,979</td> <td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right">9,124</td> <td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td></tr> <tr id="xdx_407_eifrs-full--DescriptionOfNatureOfRelatedPartyRelationship_hifrs-full--CounterpartiesAxis__custom--GlobalNewNormalAntiInflationLimitedPartnershipFundSPC2Member_zpEh7ie5d1f6" style="vertical-align: bottom; background-color: #CCEEFF"> <td id="xdx_989_ecustom--TransactionsOfRelatedParties_c20250401__20260331__ifrs-full--CounterpartiesAxis__custom--GlobalNewNormalAntiInflationLimitedPartnershipFundSPC2Member_zchdBvQRPDJb" style="text-indent: -10pt; padding-left: 10pt; vertical-align: top; font-size: 10pt; text-align: left" title="Name of related parties">Global New Normal Anti-Inflation Limited Partnership Fund SPC2</td> <td style="font-size: 10pt"> </td> <td id="xdx_98A_eifrs-full--DescriptionOfNatureOfCounterparty_c20250401__20260331__ifrs-full--CounterpartiesAxis__custom--GlobalNewNormalAntiInflationLimitedPartnershipFundSPC2Member_zq1I2f7lG9e8" style="text-indent: -10pt; padding-left: 10pt; font-size: 10pt; text-align: left" title="Transaction nature">Asset management fee</td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right">330</td> <td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right">-</td> <td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right">-</td> <td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td></tr> <tr id="xdx_40C_eifrs-full--DescriptionOfNatureOfRelatedPartyRelationship_hifrs-full--CounterpartiesAxis__custom--EchoAsiaHongKongLimitedMember_zcyJHi5bd0H4" style="vertical-align: bottom"> <td id="xdx_983_ecustom--TransactionsOfRelatedParties_c20250401__20260331__ifrs-full--CounterpartiesAxis__custom--EchoAsiaHongKongLimitedMember_zpxZEngmqaT7" style="text-indent: -10pt; padding-left: 10pt; vertical-align: top; font-size: 10pt; text-align: left" title="Name of related parties">Echo Asia (Hong Kong) Limited</td> <td style="font-size: 10pt"> </td> <td id="xdx_98D_eifrs-full--DescriptionOfNatureOfCounterparty_c20250401__20260331__ifrs-full--CounterpartiesAxis__custom--EchoAsiaHongKongLimitedMember_z8v0B5GiuPGh" style="text-indent: -10pt; padding-left: 10pt; font-size: 10pt" title="Transaction nature">Purchases of timepieces</td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right">-</td> <td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right">4,507</td> <td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right">-</td> <td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td></tr> <tr id="xdx_40F_eifrs-full--DescriptionOfNatureOfRelatedPartyRelationship_hifrs-full--CounterpartiesAxis__custom--EchoAsiasHongKongLimitedMember_zm4SOOjqKaa8" style="vertical-align: bottom; background-color: #CCEEFF"> <td id="xdx_98E_ecustom--TransactionsOfRelatedParties_c20250401__20260331__ifrs-full--CounterpartiesAxis__custom--EchoAsiasHongKongLimitedMember_zzNbMNs5P6Mg" style="text-indent: -10pt; padding-left: 10pt; vertical-align: top; font-size: 10pt; text-align: left" title="Name of related parties">Echo Asia (Hong Kong) Limited</td> <td style="font-size: 10pt"> </td> <td id="xdx_98F_eifrs-full--DescriptionOfNatureOfCounterparty_c20250401__20260331__ifrs-full--CounterpartiesAxis__custom--EchoAsiasHongKongLimitedMember_z54RZPq5F0Ec" style="text-indent: -10pt; padding-left: 10pt; font-size: 10pt" title="Transaction nature">Cost of revenue</td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right">-</td> <td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right">-</td> <td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right">4,507</td> <td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td></tr> </table> 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. <table cellpadding="0" cellspacing="0" style="width: 100%; font-size: 10pt; margin-top: 0pt; margin-bottom: 0pt"> <tr style="vertical-align: top"> <td style="width: 1in"></td> <td style="width: 0.5in">(i)</td> <td style="text-align: left; padding-right: 0pt">Cyber Investment Fund SP (“Cyber SP”)</td></tr> </table> Pursuant to the supplement to the Private Placement Memorandum between Cyber SP and BAML, Cyber SP shall pay BAML an asset management fee equal to one-fourth of 0.9 per cent per quarter of the net asset value of each series of Class A shares as at the last valuation day in each quarter. The asset management fee will be calculated quarterly and payable in Hong Kong dollars in arrears as soon as reasonably practicable after the end of March, June, September and December in each year. BAML will also be entitled to receive a performance fee from Cyber SP in respect of each series of participating share in issue. For each performance period, the performance fee in respect of each series of Class A shares will be equal to forty per cent of the appreciation in the net asset value of the series during the performance period above the high water mark. <table cellpadding="0" cellspacing="0" style="width: 100%; font-size: 10pt; margin-top: 0pt; margin-bottom: 0pt"> <tr style="vertical-align: top"> <td style="width: 1in"></td> <td style="width: 0.5in">(ii)</td> <td>Bluemount Investment Fund SP (“Bluemount SP”)</td></tr> </table> Pursuant to the supplement to the Private Placement Memorandum between Bluemount SP and BAML, Bluemount SP shall pay BAML an asset management fee equal to one-fourth of 2 per cent per quarter of the net asset value of each series of Class A shares as at the last valuation day in each quarter. The asset management fee will be calculated quarterly and payable in Hong Kong dollars annually in arrears. BAML will also be entitled to receive a performance fee from Bluemount SP in respect of each series of participating share in issue. For each performance period, the performance fee in respect of each series of Class A shares will be equal to thirty per cent of the appreciation in the net asset value of the series during the performance period above the high water mark. <table cellpadding="0" cellspacing="0" style="width: 100%; font-size: 10pt; margin-top: 0pt; margin-bottom: 0pt"> <tr style="vertical-align: top"> <td style="width: 1in"></td> <td style="width: 0.5in">(iii)</td> <td>Global Strategy Fund SP (“Global Strategy SP”)</td></tr> </table> Pursuant to the Private Placement Memorandum between Global Strategy SP and BAML, Global Strategy SP shall pay BAML an asset management fee in respect of each series of Class A shares and Class B shares. In respect of each series of class A shares, Global Strategy SP shall pay BAML an asset management fee equal to 1% per annum based on the net asset value of each series of Class A shares before deduction of that period’s management fee and before making any deduction for any accrued performance fees. The asset management fee for Class A shares will be calculated as at each valuation day and payable in US dollars quarterly in arrears as soon as reasonably practicable after the end of March, June, September and December in each year. In respect of each series of class B shares, Global Strategy SP shall pay BAML an asset management fee equal to 5% for the first calendar year and 1% per annum thereafter based on the net asset value of each series of Class B shares before deduction of that period’s management fee and before making any deduction for any accrued performance fees. The asset management fee for Class B shares for the first calendar year of its relevant subscription day will be calculated at the end of the offering period and on each subscription day and payable in US dollars in advance. After the end of the first calendar year from the relevant subscription day for each series of Class B shares, the asset management fee for Class B shares will be calculated as at each valuation day and payable in US Dollars quarterly in arrears as soon as reasonably practicable after the end of March, June, September and December in each year. BAML will also be entitled to receive a performance fee from Global Strategy SP in respect of each series of Class A shares and Class B shares. For each performance period, the performance fee in respect of each series of Class A shares and Class B shares shall equal to 10% of the excess return and 10% appreciation in the net asset value of the series above the high water mark respectively during the performance period. Bluemount Fund is considered a related party to the Group since both entities share common director. <table cellpadding="0" cellspacing="0" style="width: 100%; font-size: 10pt; margin-top: 0pt; margin-bottom: 0pt"> <tr style="vertical-align: top"> <td style="width: 1in"></td> <td style="width: 0.5in">(iv)</td> <td>Global New Normal Anti-Inflation Limited Partnership Fund SPC (“Global New SPC”)</td></tr> </table> Pursuant to the investment management agreement dated April 19, 2023 between Global New SPC and BAML, Global New SPC shall pay BAML a fixed monthly fee of HK$30,000 at the end of each month. The monthly fee will be payable in Hong Kong dollar in arrears as soon as reasonably practicable after the end of each month. In addition, Global New SPC shall also pay BAML an asset management fee equal to 0.5% per quarter of the net asset value of each series of portfolio (before deduction of that quarter's management fee) as at the last valuation day in each quarter. The asset management fee will be calculated quarterly and payable in Hong Kong dollar in arrears as soon as reasonably practicable after the end of March, June, September and December in each year. Global New SPC is considered as a related party to the Group. This classification arises because the Group has been designated as the investment manager for this fund. On December 31, 2023, BAML issued a termination letter to resign as investment manager with Global New SPC, effective from 1 March 2024 . <table cellpadding="0" cellspacing="0" style="font-size: 10pt; margin-top: 0pt; margin-bottom: 6pt; width: 100%"> <tr style="vertical-align: top; text-align: justify"> <td style="width: 0.5in; text-align: right"></td> <td style="width: 0.5in">(c)</td> <td style="text-align: justify">Balances with related parties</td> </tr> </table> <table cellpadding="0" cellspacing="0" id="xdx_892_ecustom--DisclosureBalancesWithRelatedPartiesExplanatory_zAY9jcmJfTt6" style="border-collapse: collapse; width: 90%; margin-left: 0.5in" summary="xdx: Disclosure - RELATED PARTY TRANSACTIONS AND BALANCES (Details 3)"> <tr style="vertical-align: bottom; background-color: White"> <td style="font-size: 10pt; text-align: left">Schedule of balances with related parties</td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td id="xdx_49B_20240401__20250331_zW6trS0r1aob" style="font-size: 10pt; text-align: right"> </td> <td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td id="xdx_492_20250401__20260331_zvfIWYhqnyHb" style="font-size: 10pt; text-align: right"> </td> <td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom"> <td style="white-space: nowrap; font-size: 10pt"> </td> <td style="font-size: 10pt; padding-bottom: 1pt"> </td> <td style="white-space: nowrap; font-size: 10pt"> </td> <td style="font-size: 10pt; padding-bottom: 1pt"> </td> <td colspan="6" style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: center">As of March 31,</td> <td style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom"> <td style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt">Name of related parties</td> <td style="font-size: 10pt; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt">Balance nature</td> <td style="font-size: 10pt; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: right">2025 HK$’000</td> <td style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: right">2026 HK$’000</td> <td style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom"> <td style="white-space: nowrap; font-size: 10pt"> </td> <td style="font-size: 10pt"> </td> <td style="white-space: nowrap; font-size: 10pt"> </td> <td style="font-size: 10pt"> </td> <td colspan="2" style="white-space: nowrap; font-size: 10pt"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt"> </td> <td colspan="2" style="white-space: nowrap; font-size: 10pt"> </td> <td style="font-size: 10pt"> </td></tr> <tr id="xdx_406_ecustom--NatureOfRelatedPartyRelationship_hifrs-full--CounterpartiesAxis__custom--BluemountInvestmentFundSpMember_zgLaqnxb8nMe" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 43%; font-size: 10pt; text-align: left">Bluemount Investment Fund SP</td> <td style="width: 1%; font-size: 10pt"> </td> <td id="xdx_984_ecustom--BalanceNature_c20250401__20260331__ifrs-full--CounterpartiesAxis__custom--BluemountInvestmentFundSpMember_zNjwDLxmAmAk" style="width: 30%; font-size: 10pt; text-align: left" title="Balance nature">Trade receivables</td> <td style="width: 1%; font-size: 10pt"> </td> <td style="width: 1%; font-size: 10pt; text-align: left"> </td> <td style="width: 10%; font-size: 10pt; text-align: right">109</td> <td style="white-space: nowrap; width: 1%; font-size: 10pt; text-align: left"> </td> <td style="width: 1%; font-size: 10pt"> </td> <td style="width: 1%; font-size: 10pt; text-align: left"> </td> <td style="width: 10%; font-size: 10pt; text-align: right">122</td> <td style="white-space: nowrap; width: 1%; font-size: 10pt; text-align: left"> </td></tr> <tr id="xdx_408_ecustom--NatureOfRelatedPartyRelationship_hifrs-full--CounterpartiesAxis__custom--CyberInvestmentFundSpMember_zEAsJ2fRD9H8" style="vertical-align: bottom; background-color: White"> <td style="font-size: 10pt; text-align: left">Cyber Investment Fund SP</td> <td style="font-size: 10pt"> </td> <td id="xdx_982_ecustom--BalanceNature_c20250401__20260331__ifrs-full--CounterpartiesAxis__custom--CyberInvestmentFundSpMember_z9qodk5Sjqa" style="font-size: 10pt; text-align: left" title="Balance nature">Trade receivables</td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right">12</td> <td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right">54</td> <td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td></tr> <tr id="xdx_409_ecustom--NatureOfRelatedPartyRelationship_hifrs-full--CounterpartiesAxis__custom--GlobalStrategyFundSpMember_z0v9z4vgdcRg" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-size: 10pt; text-align: left">Global Strategy Fund SP</td> <td style="font-size: 10pt"> </td> <td id="xdx_982_ecustom--BalanceNature_c20250401__20260331__ifrs-full--CounterpartiesAxis__custom--GlobalStrategyFundSpMember_zfrign4UMom3" style="font-size: 10pt; text-align: left" title="Balance nature">Trade receivables</td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right">3,979</td> <td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right">8,045</td> <td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td></tr> <tr id="xdx_40B_ecustom--NatureOfRelatedPartyRelationship_hifrs-full--CounterpartiesAxis__custom--BluemountGroupLimitedMember_zP0PwWTBPqk4" style="vertical-align: bottom; background-color: White"> <td style="font-size: 10pt; text-align: left">Bluemount Group Limited</td> <td style="font-size: 10pt"> </td> <td id="xdx_980_ecustom--BalanceNature_c20250401__20260331__ifrs-full--CounterpartiesAxis__custom--BluemountGroupLimitedMember_zKsNUBaQygw2" style="font-size: 10pt; text-align: left" title="Balance nature">Other receivables</td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right">26</td> <td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right">-</td> <td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td></tr> <tr id="xdx_40E_ecustom--NatureOfRelatedPartyRelationship_hifrs-full--CounterpartiesAxis__custom--BluemountInvestmentFundSPCMember_zFYKstaNIsuk" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-size: 10pt; text-align: left">Bluemount Investment Fund SPC</td> <td style="font-size: 10pt"> </td> <td id="xdx_982_ecustom--BalanceNature_c20250401__20260331__ifrs-full--CounterpartiesAxis__custom--BluemountInvestmentFundSPCMember_zosObed0gBMk" style="font-size: 10pt; text-align: left" title="Balance nature">Other receivables</td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right">133</td> <td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right">242</td> <td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td></tr> <tr id="xdx_404_ecustom--NatureOfRelatedPartyRelationship_hifrs-full--CounterpartiesAxis__custom--BluemountFinancialHoldingsLimitedMember_zBY2otmwpwlj" style="vertical-align: bottom; background-color: White"> <td style="font-size: 10pt; text-align: left">Bluemount Financial Holdings Limited</td> <td style="font-size: 10pt"> </td> <td id="xdx_988_ecustom--BalanceNature_c20250401__20260331__ifrs-full--CounterpartiesAxis__custom--BluemountFinancialHoldingsLimitedMember_zbTY7ZW9l8U5" style="font-size: 10pt; text-align: left" title="Balance nature">Other receivables</td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right">1</td> <td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right">-</td> <td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td></tr> <tr id="xdx_40D_ecustom--NatureOfRelatedPartyRelationship_hifrs-full--CounterpartiesAxis__custom--EchoAsiaHongKongLimitedMember_z2qBG1OVEdr2" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-size: 10pt; text-align: left">Echo Asia (Hong Kong) Limited</td> <td style="font-size: 10pt"> </td> <td id="xdx_984_ecustom--BalanceNature_c20250401__20260331__ifrs-full--CounterpartiesAxis__custom--EchoAsiaHongKongLimitedMember_zNZa5QrWp5Ok" style="font-size: 10pt; text-align: left" title="Balance nature">Other receivables</td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right">-</td> <td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right">335</td> <td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td></tr> <tr id="xdx_407_ecustom--NatureOfRelatedPartyRelationship_hifrs-full--CounterpartiesAxis__custom--YukCuisineHongKongLimitedMember_zZqGnoyaeg2g" style="vertical-align: bottom; background-color: White"> <td style="font-size: 10pt; text-align: left">Yuk Cuisine (Hong Kong) Limited</td> <td style="font-size: 10pt"> </td> <td id="xdx_98D_ecustom--BalanceNature_c20250401__20260331__ifrs-full--CounterpartiesAxis__custom--YukCuisineHongKongLimitedMember_z7TmcldnLSif" style="font-size: 10pt; text-align: left" title="Balance nature">Other receivables</td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right">-</td> <td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right">1,367</td> <td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td></tr> <tr id="xdx_40F_ecustom--NatureOfRelatedPartyRelationship_hifrs-full--CounterpartiesAxis__custom--YukCuisineLimitedMember_zpg76qDhgkV" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-size: 10pt; text-align: left">Yuk Cuisine Limited</td> <td style="font-size: 10pt"> </td> <td id="xdx_98F_ecustom--BalanceNature_c20250401__20260331__ifrs-full--CounterpartiesAxis__custom--YukCuisineLimitedMember_zBZ87ERe2Omj" style="font-size: 10pt; text-align: left" title="Balance nature">Other payables</td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right">1,506</td> <td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right">*(Note)</td> <td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td></tr> <tr id="xdx_405_ecustom--NatureOfRelatedPartyRelationship_hifrs-full--CounterpartiesAxis__custom--YukCuisineHongKongLimited1Member_zDLt1UL7Swod" style="vertical-align: bottom; background-color: White"> <td style="font-size: 10pt; text-align: left">Yuk Cuisine (Hong Kong) Limited</td> <td style="font-size: 10pt"> </td> <td id="xdx_985_ecustom--BalanceNature_c20250401__20260331__ifrs-full--CounterpartiesAxis__custom--YukCuisineHongKongLimited1Member_z1eNaGuyFc98" style="font-size: 10pt; text-align: left" title="Balance nature">Other payables</td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right">250</td> <td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right">-</td> <td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td></tr> </table> The above balances are unsecured, interest-free and repayable on demand. <table cellpadding="0" cellspacing="0" style="width: 100%; font-size: 10pt; line-height: 104%; margin-top: 0pt; margin-bottom: 0pt"> <tr style="vertical-align: top"> <td style="width: 0.5in"></td> <td style="width: 1in">Note:</td> <td style="text-align: justify">With effect from January 29, 2026, Yuk Cuisine Limited, the former related company, is no longer a wholly-owned subsidiary of Echo International. For information purpose, the other payables to Yuk Cuisine Limited amounted to HK$1,506,000 and HK$940,000 as of March 31, 2025 and 2026, respectively.</td></tr> </table> <table cellpadding="0" cellspacing="0" style="font-size: 10pt; margin-top: 0pt; margin-bottom: 6pt; width: 100%"> <tr style="vertical-align: top; text-align: justify"> <td style="width: 0.5in; text-align: right"></td> <td style="width: 0.5in">(d)</td> <td style="text-align: justify">Interests in subsidiaries</td> </tr> </table> Particulars of the subsidiaries as of March 31, 2025 and 2026 are as follows: <table cellpadding="0" cellspacing="0" id="xdx_89B_ecustom--DisclosureInterestsInSubsidiariesExplanatory_zHixsUOEEYTg" style="border-collapse: collapse; width: 90%; margin-left: 0.5in" summary="xdx: Disclosure - RELATED PARTY TRANSACTIONS AND BALANCES (Details 4)"> <tr style="vertical-align: bottom; background-color: White"> <td style="text-indent: -10pt; padding-left: 10pt; font-size: 10pt; text-align: left">Schedule of interests in subsidiaries</td> <td style="font-size: 10pt"> </td> <td style="white-space: nowrap; font-size: 10pt; text-align: center; padding-left: 0.4pt"> </td> <td style="font-size: 10pt"> </td> <td style="white-space: nowrap; font-size: 10pt"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: center"> </td> <td style="text-align: center; font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: center"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: right"> </td></tr> <tr style="vertical-align: bottom"> <td style="border-bottom: Black 1pt solid; text-indent: -10pt; padding-left: 10pt; white-space: nowrap; font-size: 10pt">Name of subsidiary</td> <td style="border-bottom: Black 1pt solid; font-size: 10pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: center; white-space: nowrap; font-size: 10pt">Place of Incorporation / operations</td> <td style="border-bottom: Black 1pt solid; font-size: 10pt"> </td> <td style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt">Issued and fully paid share capital</td> <td style="border-bottom: Black 1pt solid; font-size: 10pt"> </td> <td colspan="3" style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: center">Proportion of voting power held by the Company</td> <td style="border-bottom: Black 1pt solid; font-size: 10pt"> </td> <td style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: right">Principal activities</td></tr> <tr style="vertical-align: bottom"> <td style="text-indent: -10pt; padding-left: 10pt; white-space: nowrap; font-size: 10pt"> </td> <td style="font-size: 10pt"> </td> <td style="white-space: nowrap; font-size: 10pt"> </td> <td style="font-size: 10pt"> </td> <td style="white-space: nowrap; font-size: 10pt"> </td> <td style="font-size: 10pt"> </td> <td style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: center">2025</td> <td style="border-bottom: Black 1pt solid; text-align: center; font-size: 10pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: center; white-space: nowrap; font-size: 10pt">2026</td> <td style="border-bottom: Black 1pt solid; font-size: 10pt"> </td> <td style="white-space: nowrap; font-size: 10pt; text-align: right"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-indent: -10pt; padding-left: 10pt; white-space: nowrap; font-size: 10pt; font-style: italic">Directly:</td> <td style="font-size: 10pt"> </td> <td style="white-space: nowrap; font-size: 10pt"> </td> <td style="font-size: 10pt"> </td> <td style="white-space: nowrap; font-size: 10pt"> </td> <td style="font-size: 10pt"> </td> <td style="white-space: nowrap; font-size: 10pt; text-align: center"> </td> <td style="text-align: center; font-size: 10pt"> </td> <td style="text-align: center; white-space: nowrap; font-size: 10pt"> </td> <td style="font-size: 10pt"> </td> <td style="white-space: nowrap; font-size: 10pt; text-align: right"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-indent: -10pt; padding-left: 10pt; width: 27%; font-size: 10pt; text-align: left">Bluemount Financial Group Limited</td> <td style="width: 1%; font-size: 10pt"> </td> <td id="xdx_98A_ecustom--PlaceOfIncorporationCountry_c20250401__20260331__dei--LegalEntityAxis__custom--BluemountFinancialGroupLimitedMember_zfKHUKLE718i" style="white-space: nowrap; width: 16%; font-size: 10pt; text-align: center; padding-left: 0.4pt" title="Place of incorporation">Hong Kong</td> <td style="width: 1%; font-size: 10pt"> </td> <td id="xdx_981_ecustom--IssuedAndFullyPaidShareCapital_c20250401__20260331__dei--LegalEntityAxis__custom--BluemountLimitedGroupLimitedMember_z29yejbNJued" style="white-space: nowrap; width: 12%; font-size: 10pt" title="Issued and fully paid share capital">Ordinary HK$23,010,300</td> <td style="width: 1%; font-size: 10pt"> </td> <td style="width: 10%; font-size: 10pt; text-align: center">100%</td> <td style="text-align: center; width: 1%; font-size: 10pt"> </td> <td style="width: 10%; font-size: 10pt; text-align: center">100%</td> <td style="width: 1%; font-size: 10pt"> </td> <td id="xdx_98D_ecustom--PrincipalActivitiesInSubsidiaries_iI_c20250401__20260331__dei--LegalEntityAxis__custom--BluemountLimitedGroupLimitedMember_z6GwUAYx5IGk" style="width: 20%; font-size: 10pt; text-align: right" title="Principal activities in subsidiaries">Investment holding</td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-indent: -10pt; padding-left: 10pt; font-size: 10pt; font-style: italic">Indirectly:</td> <td style="font-size: 10pt"> </td> <td style="white-space: nowrap; font-size: 10pt"> </td> <td style="font-size: 10pt"> </td> <td style="white-space: nowrap; font-size: 10pt"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: center"> </td> <td style="text-align: center; font-size: 10pt"> </td> <td style="text-align: center; font-size: 10pt"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: right"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-indent: -10pt; padding-left: 10pt; font-size: 10pt; text-align: left">Bluemount Securities Limited</td> <td style="font-size: 10pt"> </td> <td id="xdx_987_ecustom--PlaceOfIncorporationCountry_c20250401__20260331__dei--LegalEntityAxis__custom--BluemountSecuritiesLimitedMember_zCIHKbAcxfX1" style="white-space: nowrap; font-size: 10pt; text-align: center; padding-left: 0.4pt" title="Place of incorporation">Hong Kong</td> <td style="font-size: 10pt"> </td> <td id="xdx_988_ecustom--IssuedAndFullyPaidShareCapital_iI_c20250401__20260331__dei--LegalEntityAxis__custom--BluemountSecuritiesLimitedMember_z2MQLnpASSQ2" style="white-space: nowrap; font-size: 10pt" title="Issued and fully paid share capital">Ordinary HK$18,000,000</td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: center">100%</td> <td style="text-align: center; font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: center">100%</td> <td style="font-size: 10pt"> </td> <td id="xdx_985_ecustom--PrincipalActivitiesInSubsidiaries_iI_c20250401__20260331__dei--LegalEntityAxis__custom--BluemountSecuritiesLimitedMember_zXq0Y6VmzVX3" style="font-size: 10pt; text-align: right" title="Principal activities in subsidiaries">Financial and brokerage services</td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-indent: -10pt; padding-left: 10pt; font-size: 10pt; text-align: left">Bluemount Asset Management Limited</td> <td style="font-size: 10pt"> </td> <td id="xdx_98D_ecustom--PlaceOfIncorporationCountry_c20250401__20260331__dei--LegalEntityAxis__custom--BluemountSecuritiesLimitedMember_zj1Rhh608mIk" style="white-space: nowrap; font-size: 10pt; text-align: center; padding-left: 0.4pt" title="Place of incorporation">Hong Kong</td> <td style="font-size: 10pt"> </td> <td id="xdx_98B_ecustom--IssuedAndFullyPaidShareCapital_iI_c20250401__20260331__dei--LegalEntityAxis__custom--BluemountAssetManagementLimitedMember_zD6D5ePMAege" style="white-space: nowrap; font-size: 10pt" title="Issued and fully paid share capital">Ordinary HK$5,000,000</td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: center">100%</td> <td style="text-align: center; font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: center">100%</td> <td style="font-size: 10pt"> </td> <td id="xdx_98A_ecustom--PrincipalActivitiesInSubsidiaries_iI_c20250401__20260331__dei--LegalEntityAxis__custom--BluemountAssetManagementLimitedMember_zxXk4rKmcKtd" style="font-size: 10pt; text-align: right" title="Principal activities in subsidiaries">Wealth and asset management services</td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-indent: -10pt; padding-left: 10pt; font-size: 10pt; text-align: left">Bluemount Capital Limited (Note)</td> <td style="font-size: 10pt"> </td> <td id="xdx_98D_ecustom--PlaceOfIncorporationCountry_c20250401__20260331__dei--LegalEntityAxis__custom--BluemountSecuritiesLimitedMember_z4hz3XHx7cV6" style="white-space: nowrap; font-size: 10pt; text-align: center; padding-left: 0.4pt" title="Place of incorporation">Hong Kong</td> <td style="font-size: 10pt"> </td> <td id="xdx_982_ecustom--IssuedAndFullyPaidShareCapital_iI_c20250401__20260331__dei--LegalEntityAxis__custom--BluemountCapitalLimitedMember_zMbfM4rFZ6gj" style="white-space: nowrap; font-size: 10pt" title="Issued and fully paid share capital">Ordinary HK$10,000</td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: center">100%</td> <td style="text-align: center; font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: center; padding-left: 2.35pt">-</td> <td style="font-size: 10pt"> </td> <td id="xdx_98B_ecustom--PrincipalActivitiesInSubsidiaries_iI_c20250401__20260331__dei--LegalEntityAxis__custom--BluemountCapitalLimitedMember_zGddOulGJy34" style="font-size: 10pt; text-align: right" title="Principal activities in subsidiaries">Advisory services</td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-indent: -10pt; padding-left: 10pt; font-size: 10pt; text-align: left">Bluemount Commodities Limited</td> <td style="font-size: 10pt"> </td> <td id="xdx_980_ecustom--PlaceOfIncorporationCountry_c20250401__20260331__dei--LegalEntityAxis__custom--BluemountCommoditiesLimitedMember_zN0IfMc9EaG6" style="white-space: nowrap; font-size: 10pt; text-align: center; padding-left: 0.4pt" title="Place of incorporation">Hong Kong</td> <td style="font-size: 10pt"> </td> <td id="xdx_98B_ecustom--IssuedAndFullyPaidShareCapital_iI_c20250401__20260331__dei--LegalEntityAxis__custom--BluemountCommoditiesLimitedMember_zTbjFCLs7Nyb" style="white-space: nowrap; font-size: 10pt" title="Issued and fully paid share capital">Ordinary HK$100</td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: center">100%</td> <td style="text-align: center; font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: center">100%</td> <td style="font-size: 10pt"> </td> <td id="xdx_983_ecustom--PrincipalActivitiesInSubsidiaries_iI_c20250401__20260331__dei--LegalEntityAxis__custom--BluemountCommoditiesLimitedMember_zum2anXh8Xr9" style="font-size: 10pt; text-align: right" title="Principal activities in subsidiaries">Trading of timepieces and advisory services</td></tr> </table> <table cellpadding="0" cellspacing="0" style="width: 100%; font-size: 10pt; line-height: 104%; margin-top: 0pt; margin-bottom: 0pt"> <tr style="vertical-align: top"> <td style="width: 0.5in"></td> <td style="width: 1in">Note:</td> <td style="text-align: justify">Bluemount Capital Limited was disposed to an independent third party on September 9, 2025.</td></tr> </table>

<table cellpadding="0" cellspacing="0" id="xdx_89B_eifrs-full--DisclosureOfTransactionsBetweenRelatedPartiesExplanatory_zI96aYn5JWCd" style="width: 90%; border-collapse: collapse; font-size: 10pt; margin-left: 0.5in" summary="xdx: Disclosure - RELATED PARTY TRANSACTIONS AND BALANCES (Details)"> <tr style="vertical-align: top; background-color: White"> <td>Schedule of relationships</td> <td> </td> <td> </td></tr> <tr style="vertical-align: top"> <td style="width: 49%">Name</td> <td style="width: 2%"> </td> <td style="width: 49%">Relationship with the Group</td></tr> <tr style="vertical-align: top"> <td> </td> <td> </td> <td> </td></tr> <tr style="vertical-align: top; background-color: rgb(204,238,255)"> <td id="xdx_987_eifrs-full--DescriptionOfNatureOfRelatedPartyRelationship_c20250401__20260331__ifrs-full--CounterpartiesAxis__custom--BluemountHoldingsLimitedMember_zZfcHtSCqRjl" title="Nature of relationships">Bluemount Group Limited</td> <td> </td> <td id="xdx_983_eifrs-full--ExplanationOfRelationshipsBetweenParentsAndEntity_c20250401__20260331__ifrs-full--CounterpartiesAxis__custom--BluemountHoldingsLimitedMember_z7aF5nTPpT9k" title="Relationship with the Group">Shareholder of the Company</td></tr> <tr style="vertical-align: top; background-color: White"> <td id="xdx_981_eifrs-full--DescriptionOfNatureOfRelatedPartyRelationship_c20250401__20260331__ifrs-full--CounterpartiesAxis__custom--EchoInternationalHoldingsGroupLimited1Member_zSVGlI2NCvTg" title="Nature of relationships">Echo International</td> <td> </td> <td id="xdx_984_eifrs-full--ExplanationOfRelationshipsBetweenParentsAndEntity_c20250401__20260331__ifrs-full--CounterpartiesAxis__custom--EchoInternationalHoldingsGroupLimited1Member_z1PY5AnL3Vc6" title="Relationship with the Group">Shareholder of the Company</td></tr> <tr style="vertical-align: top; background-color: rgb(204,238,255)"> <td id="xdx_988_eifrs-full--DescriptionOfNatureOfRelatedPartyRelationship_c20250401__20260331__ifrs-full--CounterpartiesAxis__custom--YukCuisineLimitedMember_zEspNNXQLIyb" style="line-height: 8.85pt" title="Nature of relationships">Yuk Cuisine Limited</td> <td> </td> <td id="xdx_98A_eifrs-full--ExplanationOfRelationshipsBetweenParentsAndEntity_c20250401__20260331__ifrs-full--CounterpartiesAxis__custom--YukCuisineLimitedMember_zu6hx9HEPhOd" style="padding-left: 7.95pt; line-height: 103%; text-indent: -7.95pt" title="Relationship with the Group">Common director (Ms. Chan Wan Shan Sandra) and a wholly-owned subsidiary of Echo International</td></tr> <tr style="vertical-align: top; background-color: White"> <td id="xdx_98D_eifrs-full--DescriptionOfNatureOfRelatedPartyRelationship_c20250401__20260331__ifrs-full--CounterpartiesAxis__custom--YukCuisineHongKongLimitedMember_z4qoCjXkl9Jk" title="Nature of relationships">Yuk Cuisine (Hong Kong) Limited</td> <td> </td> <td id="xdx_989_eifrs-full--ExplanationOfRelationshipsBetweenParentsAndEntity_c20250401__20260331__ifrs-full--CounterpartiesAxis__custom--YukCuisineHongKongLimitedMember_zwNWdO6TzUWh" style="padding-left: 7.95pt; text-align: justify; text-indent: -7.95pt" title="Relationship with the Group">Common director (Ms. Chan Wan Shan Sandra) and a wholly-owned subsidiary of Echo International</td></tr> <tr style="vertical-align: top; background-color: rgb(204,238,255)"> <td id="xdx_98E_eifrs-full--DescriptionOfNatureOfRelatedPartyRelationship_c20250401__20260331__ifrs-full--CounterpartiesAxis__custom--EchoAsiaHongKongLimited1Member_zabXJo1HtSZg" style="line-height: 8.85pt" title="Nature of relationships">Echo Asia (Hong Kong) Limited</td> <td> </td> <td id="xdx_989_eifrs-full--ExplanationOfRelationshipsBetweenParentsAndEntity_c20250401__20260331__ifrs-full--CounterpartiesAxis__custom--EchoAsiaHongKongLimitedMember_zZKcxUuCpkFj" style="padding-left: 7.95pt; line-height: 103%; text-indent: -7.95pt" title="Relationship with the Group">Common director (Ms. Chan Wan Shan Sandra) and a wholly-owned subsidiary of Echo International</td></tr> <tr style="vertical-align: top; background-color: White"> <td id="xdx_98C_eifrs-full--DescriptionOfNatureOfRelatedPartyRelationship_c20250401__20260331__ifrs-full--CounterpartiesAxis__custom--BluemountFinancialHoldingsLimitedMember_z7bkWGEvZRyd" title="Nature of relationships">Bluemount Financial Holdings Limited</td> <td> </td> <td id="xdx_982_eifrs-full--ExplanationOfRelationshipsBetweenParentsAndEntity_c20250401__20260331__ifrs-full--CounterpartiesAxis__custom--BluemountFinancialHoldingsLimitedMember_zNKKt6OzBQL6" style="padding-left: 7.95pt; text-align: justify; text-indent: -7.95pt" title="Relationship with the Group">Common directors (Ms. Chan Wan Shan Sandra and Mr. Pan)</td></tr> <tr style="vertical-align: top; background-color: rgb(204,238,255)"> <td id="xdx_98D_eifrs-full--DescriptionOfNatureOfRelatedPartyRelationship_c20250401__20260331__ifrs-full--CounterpartiesAxis__custom--BluemountInvestmentFundSPCMember_zC3M0WprbnTi" title="Nature of relationships">Bluemount Investment Fund SPC (“Bluemount Fund”)</td> <td> </td> <td id="xdx_98F_eifrs-full--ExplanationOfRelationshipsBetweenParentsAndEntity_c20250401__20260331__ifrs-full--CounterpartiesAxis__custom--BluemountInvestmentFundSPCMember_zDN17CvMKuy3" title="Relationship with the Group">Common director (Ms. Chan Wan Shan Sandra)</td></tr> <tr style="vertical-align: top; background-color: White"> <td id="xdx_982_eifrs-full--DescriptionOfNatureOfRelatedPartyRelationship_c20250401__20260331__ifrs-full--CounterpartiesAxis__custom--MsChanWanShanSandraMember_z5JJXEiHLE6" title="Nature of relationships">Ms. Chan Wan Shan Sandra</td> <td> </td> <td id="xdx_98B_eifrs-full--ExplanationOfRelationshipsBetweenParentsAndEntity_c20250401__20260331__ifrs-full--CounterpartiesAxis__custom--MsChanWanShanSandraMember_zev96YKUYkqf" title="Relationship with the Group">Director of the Company</td></tr> <tr style="vertical-align: top; background-color: rgb(204,238,255)"> <td id="xdx_989_eifrs-full--DescriptionOfNatureOfRelatedPartyRelationship_c20250401__20260331__ifrs-full--CounterpartiesAxis__custom--MrPanJiyeMember_zflOTVHwZhP1" title="Nature of relationships">Mr. Pan</td> <td> </td> <td id="xdx_98C_eifrs-full--ExplanationOfRelationshipsBetweenParentsAndEntity_c20250401__20260331__ifrs-full--CounterpartiesAxis__custom--MrPanJiyeMember_z5MWP307WeE5" title="Relationship with the Group">Director of the Company</td></tr> <tr style="vertical-align: top; background-color: White"> <td id="xdx_989_eifrs-full--DescriptionOfNatureOfRelatedPartyRelationship_c20250401__20260331__ifrs-full--CounterpartiesAxis__custom--GlobalNewNormalAntiInflationLimitedPartnershipFundSPCMember_z3WVKHEc8V7f" style="padding-left: 8pt; text-indent: -8pt" title="Nature of relationships">Global New Normal Anti-Inflation Limited Partnership Fund SPC</td> <td> </td> <td id="xdx_988_eifrs-full--ExplanationOfRelationshipsBetweenParentsAndEntity_c20250401__20260331__ifrs-full--CounterpartiesAxis__custom--GlobalNewNormalAntiInflationLimitedPartnershipFundSPCMember_zawK748kp9e" title="Relationship with the Group">Investment manager of the fund until March 1, 2024</td></tr> </table>

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

<table cellpadding="0" cellspacing="0" id="xdx_89F_ecustom--ScheduleOfAmountDueToDirectorTableTextBlock_zAYEK6olEGed" style="border-collapse: collapse; width: 90%; margin-left: 0.5in" summary="xdx: Disclosure - RELATED PARTY TRANSACTIONS AND BALANCES (Details1)"> <tr style="vertical-align: bottom"> <td style="font-size: 10pt; text-align: left">Schedule of amount due to director</td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right"> </td> <td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right"> </td> <td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom"> <td style="white-space: nowrap; font-size: 10pt"> </td> <td style="font-size: 10pt; padding-bottom: 1pt"> </td> <td colspan="6" style="border-bottom: Black 1pt solid; text-align: center; white-space: nowrap; font-size: 10pt">As of March 31,</td> <td style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom"> <td style="white-space: nowrap; font-size: 10pt"> </td> <td style="font-size: 10pt; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: right">2025 HK$’000</td> <td style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: right">2026 HK$’000</td> <td style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom"> <td style="white-space: nowrap; font-size: 10pt"> </td> <td style="font-size: 10pt"> </td> <td colspan="2" style="white-space: nowrap; font-size: 10pt"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt"> </td> <td colspan="2" style="white-space: nowrap; font-size: 10pt"> </td> <td style="font-size: 10pt"> </td></tr> <tr style="vertical-align: bottom; background-color: #CCEEFF"> <td style="text-decoration: underline; width: 70%; font-size: 10pt; text-align: left">Amount due to a director</td> <td style="width: 1%; font-size: 10pt"> </td> <td style="width: 1%; font-size: 10pt; text-align: left"> </td> <td style="width: 12%; font-size: 10pt; text-align: right"> </td> <td style="white-space: nowrap; width: 1%; font-size: 10pt; text-align: left"> </td> <td style="width: 1%; font-size: 10pt"> </td> <td style="width: 1%; font-size: 10pt; text-align: left"> </td> <td style="width: 12%; font-size: 10pt; text-align: right"> </td> <td style="white-space: nowrap; width: 1%; font-size: 10pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom"> <td style="font-size: 10pt; text-align: left; padding-bottom: 1pt">Chan Wan Shan Sandra</td> <td style="font-size: 10pt; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"> </td> <td id="xdx_98F_ecustom--AmountDueToDirector_iI_c20250331__ifrs-full--CounterpartiesAxis__custom--MsChanWanShanSandraMember_znj72apDDi7i" style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right" title="Amount due to a director">3,407</td> <td style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"> </td> <td id="xdx_98F_ecustom--AmountDueToDirector_iI_c20260331__ifrs-full--CounterpartiesAxis__custom--MsChanWanShanSandraMember_z2PGCyKRYtti" style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right" title="Amount due to a director">3,204</td> <td style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: left"> </td></tr> </table> 3407 3204 <table cellpadding="0" cellspacing="0" id="xdx_893_ecustom--DisclosureRelatedPartyTransactionsExplanatory_zNx00KEWaRx4" style="border-collapse: collapse; width: 90%; margin-left: 0.5in" summary="xdx: Disclosure - RELATED PARTY TRANSACTIONS AND BALANCES (Details 2)"> <tr style="vertical-align: bottom"> <td style="text-indent: -10pt; padding-left: 10pt; vertical-align: top; font-size: 10pt; text-align: left">Schedule of transactions with related parties</td> <td style="font-size: 10pt"> </td> <td style="text-indent: -10pt; padding-left: 10pt; font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td id="xdx_493_20230401__20240331_ziwD83A71428" style="font-size: 10pt; text-align: right"> </td> <td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td id="xdx_49A_20240401__20250331_zLcL5ervERe2" style="font-size: 10pt; text-align: right"> </td> <td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td id="xdx_49C_20250401__20260331_zPWkw9DJ2oO6" style="font-size: 10pt; text-align: right"> </td> <td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom"> <td style="text-indent: -10pt; padding-left: 10pt; text-align: left; white-space: nowrap; font-size: 10pt; vertical-align: top"> </td> <td style="font-size: 10pt"> </td> <td style="text-indent: -10pt; padding-left: 10pt; white-space: nowrap; font-size: 10pt"> </td> <td style="font-size: 10pt"> </td> <td colspan="10" style="border-bottom: Black 1pt solid; text-align: center; white-space: nowrap; font-size: 10pt">For the years ended March 31,</td> <td style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom"> <td style="text-indent: -10pt; padding-left: 10pt; padding-bottom: 1pt; vertical-align: bottom; font-size: 10pt; text-align: left">Name of related parties</td> <td style="padding-bottom: 1pt; font-size: 10pt"> </td> <td style="text-indent: -10pt; padding-left: 10pt; padding-bottom: 1pt; font-size: 10pt; text-align: left">Transaction nature</td> <td style="padding-bottom: 1pt; font-size: 10pt"> </td> <td style="padding-bottom: 1pt; font-size: 10pt; text-align: left"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right"> 2024 HK$’000</td> <td style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: left"> </td> <td style="padding-bottom: 1pt; font-size: 10pt"> </td> <td style="padding-bottom: 1pt; font-size: 10pt; text-align: left"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right"> 2025 HK$’000</td> <td style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: left"> </td> <td style="padding-bottom: 1pt; font-size: 10pt"> </td> <td style="padding-bottom: 1pt; font-size: 10pt; text-align: left"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right"> 2026 HK$’000</td> <td style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom"> <td style="text-indent: -10pt; padding-left: 10pt; text-align: left; font-size: 10pt; vertical-align: top"> </td> <td style="font-size: 10pt"> </td> <td style="text-indent: -10pt; padding-left: 10pt; font-size: 10pt"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right"> </td> <td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right"> </td> <td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right"> </td> <td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td></tr> <tr id="xdx_40A_eifrs-full--DescriptionOfNatureOfRelatedPartyRelationship_hifrs-full--CounterpartiesAxis__custom--EchoInternationalHoldingsGroupLimitedMember_zkwfw32Stg6i" style="vertical-align: bottom; background-color: #CCEEFF"> <td id="xdx_98F_ecustom--TransactionsOfRelatedParties_c20250401__20260331__ifrs-full--CounterpartiesAxis__custom--EchoInternationalHoldingsGroupLimitedMember_zzG2WvvI97l7" style="text-indent: -10pt; padding-left: 10pt; vertical-align: top; width: 30%; font-size: 10pt; text-align: left" title="Name of related parties">Echo International</td> <td style="width: 1%; font-size: 10pt"> </td> <td id="xdx_98A_eifrs-full--DescriptionOfNatureOfCounterparty_c20250401__20260331__ifrs-full--CounterpartiesAxis__custom--EchoInternationalHoldingsGroupLimitedMember_zXxGklu4Nenj" style="text-indent: -10pt; padding-left: 10pt; width: 30%; font-size: 10pt; text-align: left" title="Transaction nature">Interest expense on dividend payables</td> <td style="width: 1%; font-size: 10pt"> </td> <td style="width: 1%; font-size: 10pt; text-align: left"> </td> <td style="width: 10%; font-size: 10pt; text-align: right">348</td> <td style="white-space: nowrap; width: 1%; font-size: 10pt; text-align: left"> </td> <td style="width: 1%; font-size: 10pt"> </td> <td style="width: 1%; font-size: 10pt; text-align: left"> </td> <td style="width: 10%; font-size: 10pt; text-align: right">-</td> <td style="white-space: nowrap; width: 1%; font-size: 10pt; text-align: left"> </td> <td style="width: 1%; font-size: 10pt"> </td> <td style="width: 1%; font-size: 10pt; text-align: left"> </td> <td style="width: 10%; font-size: 10pt; text-align: right">-</td> <td style="white-space: nowrap; width: 1%; font-size: 10pt; text-align: left"> </td></tr> <tr id="xdx_400_eifrs-full--DescriptionOfNatureOfRelatedPartyRelationship_hifrs-full--CounterpartiesAxis__custom--BluemountInvestmentFundSPC1CyberInvestmentFundSPMember_zFCedDkNtbA7" style="vertical-align: bottom"> <td id="xdx_98C_ecustom--TransactionsOfRelatedParties_c20250401__20260331__ifrs-full--CounterpartiesAxis__custom--BluemountInvestmentFundSPC1CyberInvestmentFundSPMember_zHPLvUgts0v3" style="text-indent: -10pt; padding-left: 10pt; vertical-align: top; font-size: 10pt; text-align: left" title="Name of related parties">Bluemount Fund1 - Cyber Investment Fund SP</td> <td style="font-size: 10pt"> </td> <td id="xdx_98D_eifrs-full--DescriptionOfNatureOfCounterparty_c20250401__20260331__ifrs-full--CounterpartiesAxis__custom--BluemountInvestmentFundSPC1CyberInvestmentFundSPMember_zOM94voHBeQd" style="text-indent: -10pt; padding-left: 10pt; font-size: 10pt; text-align: left" title="Transaction nature">Asset management fee</td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right">7</td> <td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right">12</td> <td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right">26</td> <td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td></tr> <tr id="xdx_404_eifrs-full--DescriptionOfNatureOfRelatedPartyRelationship_hifrs-full--CounterpartiesAxis__custom--BluemountFund1BluemountInvestmentFundSPMember_zHFgux8Z52c2" style="vertical-align: bottom; background-color: #CCEEFF"> <td id="xdx_98B_ecustom--TransactionsOfRelatedParties_c20250401__20260331__ifrs-full--CounterpartiesAxis__custom--BluemountFund1BluemountInvestmentFundSPMember_z930QgbDa6M1" style="text-indent: -10pt; padding-left: 10pt; vertical-align: top; font-size: 10pt; text-align: left" title="Name of related parties">Bluemount Fund1 - Bluemount Investment Fund SP</td> <td style="font-size: 10pt"> </td> <td id="xdx_98C_eifrs-full--DescriptionOfNatureOfCounterparty_c20250401__20260331__ifrs-full--CounterpartiesAxis__custom--BluemountInvestmentFundSPC1BluemountInvestmentFundSPMember_zrrbW3NptvKk" style="text-indent: -10pt; padding-left: 10pt; font-size: 10pt; text-align: left" title="Transaction nature">Asset management fee</td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right">429</td> <td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right">245</td> <td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right">128</td> <td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td></tr> <tr id="xdx_40E_eifrs-full--DescriptionOfNatureOfRelatedPartyRelationship_hifrs-full--CounterpartiesAxis__custom--BluemountFund1GlobalStrategyFundSPMember_zSydKBj5oF35" style="vertical-align: bottom"> <td id="xdx_986_ecustom--TransactionsOfRelatedParties_c20250401__20260331__ifrs-full--CounterpartiesAxis__custom--BluemountFund1GlobalStrategyFundSPMember_zcOYfo42eEOc" style="text-indent: -10pt; padding-left: 10pt; vertical-align: top; font-size: 10pt; text-align: left" title="Name of related parties">Bluemount Fund1 - Global Strategy Fund SP</td> <td style="font-size: 10pt"> </td> <td id="xdx_985_eifrs-full--DescriptionOfNatureOfCounterparty_c20250401__20260331__ifrs-full--CounterpartiesAxis__custom--BluemountFundGlobalStrategyFundSPMember_zkoyEbBD6En8" style="text-indent: -10pt; padding-left: 10pt; font-size: 10pt; text-align: left" title="Transaction nature">Asset management fee</td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right">-</td> <td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right">3,979</td> <td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right">9,124</td> <td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td></tr> <tr id="xdx_407_eifrs-full--DescriptionOfNatureOfRelatedPartyRelationship_hifrs-full--CounterpartiesAxis__custom--GlobalNewNormalAntiInflationLimitedPartnershipFundSPC2Member_zpEh7ie5d1f6" style="vertical-align: bottom; background-color: #CCEEFF"> <td id="xdx_989_ecustom--TransactionsOfRelatedParties_c20250401__20260331__ifrs-full--CounterpartiesAxis__custom--GlobalNewNormalAntiInflationLimitedPartnershipFundSPC2Member_zchdBvQRPDJb" style="text-indent: -10pt; padding-left: 10pt; vertical-align: top; font-size: 10pt; text-align: left" title="Name of related parties">Global New Normal Anti-Inflation Limited Partnership Fund SPC2</td> <td style="font-size: 10pt"> </td> <td id="xdx_98A_eifrs-full--DescriptionOfNatureOfCounterparty_c20250401__20260331__ifrs-full--CounterpartiesAxis__custom--GlobalNewNormalAntiInflationLimitedPartnershipFundSPC2Member_zq1I2f7lG9e8" style="text-indent: -10pt; padding-left: 10pt; font-size: 10pt; text-align: left" title="Transaction nature">Asset management fee</td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right">330</td> <td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right">-</td> <td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right">-</td> <td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td></tr> <tr id="xdx_40C_eifrs-full--DescriptionOfNatureOfRelatedPartyRelationship_hifrs-full--CounterpartiesAxis__custom--EchoAsiaHongKongLimitedMember_zcyJHi5bd0H4" style="vertical-align: bottom"> <td id="xdx_983_ecustom--TransactionsOfRelatedParties_c20250401__20260331__ifrs-full--CounterpartiesAxis__custom--EchoAsiaHongKongLimitedMember_zpxZEngmqaT7" style="text-indent: -10pt; padding-left: 10pt; vertical-align: top; font-size: 10pt; text-align: left" title="Name of related parties">Echo Asia (Hong Kong) Limited</td> <td style="font-size: 10pt"> </td> <td id="xdx_98D_eifrs-full--DescriptionOfNatureOfCounterparty_c20250401__20260331__ifrs-full--CounterpartiesAxis__custom--EchoAsiaHongKongLimitedMember_z8v0B5GiuPGh" style="text-indent: -10pt; padding-left: 10pt; font-size: 10pt" title="Transaction nature">Purchases of timepieces</td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right">-</td> <td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right">4,507</td> <td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right">-</td> <td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td></tr> <tr id="xdx_40F_eifrs-full--DescriptionOfNatureOfRelatedPartyRelationship_hifrs-full--CounterpartiesAxis__custom--EchoAsiasHongKongLimitedMember_zm4SOOjqKaa8" style="vertical-align: bottom; background-color: #CCEEFF"> <td id="xdx_98E_ecustom--TransactionsOfRelatedParties_c20250401__20260331__ifrs-full--CounterpartiesAxis__custom--EchoAsiasHongKongLimitedMember_zzNbMNs5P6Mg" style="text-indent: -10pt; padding-left: 10pt; vertical-align: top; font-size: 10pt; text-align: left" title="Name of related parties">Echo Asia (Hong Kong) Limited</td> <td style="font-size: 10pt"> </td> <td id="xdx_98F_eifrs-full--DescriptionOfNatureOfCounterparty_c20250401__20260331__ifrs-full--CounterpartiesAxis__custom--EchoAsiasHongKongLimitedMember_z54RZPq5F0Ec" style="text-indent: -10pt; padding-left: 10pt; font-size: 10pt" title="Transaction nature">Cost of revenue</td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right">-</td> <td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right">-</td> <td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right">4,507</td> <td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td></tr> </table> 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. Echo International

Interest expense on dividend payables

348

Bluemount Fund1 - Cyber Investment Fund SP

Asset management fee

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

30000 <table cellpadding="0" cellspacing="0" id="xdx_892_ecustom--DisclosureBalancesWithRelatedPartiesExplanatory_zAY9jcmJfTt6" style="border-collapse: collapse; width: 90%; margin-left: 0.5in" summary="xdx: Disclosure - RELATED PARTY TRANSACTIONS AND BALANCES (Details 3)"> <tr style="vertical-align: bottom; background-color: White"> <td style="font-size: 10pt; text-align: left">Schedule of balances with related parties</td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td id="xdx_49B_20240401__20250331_zW6trS0r1aob" style="font-size: 10pt; text-align: right"> </td> <td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td id="xdx_492_20250401__20260331_zvfIWYhqnyHb" style="font-size: 10pt; text-align: right"> </td> <td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom"> <td style="white-space: nowrap; font-size: 10pt"> </td> <td style="font-size: 10pt; padding-bottom: 1pt"> </td> <td style="white-space: nowrap; font-size: 10pt"> </td> <td style="font-size: 10pt; padding-bottom: 1pt"> </td> <td colspan="6" style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: center">As of March 31,</td> <td style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom"> <td style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt">Name of related parties</td> <td style="font-size: 10pt; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt">Balance nature</td> <td style="font-size: 10pt; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: right">2025 HK$’000</td> <td style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: right">2026 HK$’000</td> <td style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom"> <td style="white-space: nowrap; font-size: 10pt"> </td> <td style="font-size: 10pt"> </td> <td style="white-space: nowrap; font-size: 10pt"> </td> <td style="font-size: 10pt"> </td> <td colspan="2" style="white-space: nowrap; font-size: 10pt"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt"> </td> <td colspan="2" style="white-space: nowrap; font-size: 10pt"> </td> <td style="font-size: 10pt"> </td></tr> <tr id="xdx_406_ecustom--NatureOfRelatedPartyRelationship_hifrs-full--CounterpartiesAxis__custom--BluemountInvestmentFundSpMember_zgLaqnxb8nMe" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 43%; font-size: 10pt; text-align: left">Bluemount Investment Fund SP</td> <td style="width: 1%; font-size: 10pt"> </td> <td id="xdx_984_ecustom--BalanceNature_c20250401__20260331__ifrs-full--CounterpartiesAxis__custom--BluemountInvestmentFundSpMember_zNjwDLxmAmAk" style="width: 30%; font-size: 10pt; text-align: left" title="Balance nature">Trade receivables</td> <td style="width: 1%; font-size: 10pt"> </td> <td style="width: 1%; font-size: 10pt; text-align: left"> </td> <td style="width: 10%; font-size: 10pt; text-align: right">109</td> <td style="white-space: nowrap; width: 1%; font-size: 10pt; text-align: left"> </td> <td style="width: 1%; font-size: 10pt"> </td> <td style="width: 1%; font-size: 10pt; text-align: left"> </td> <td style="width: 10%; font-size: 10pt; text-align: right">122</td> <td style="white-space: nowrap; width: 1%; font-size: 10pt; text-align: left"> </td></tr> <tr id="xdx_408_ecustom--NatureOfRelatedPartyRelationship_hifrs-full--CounterpartiesAxis__custom--CyberInvestmentFundSpMember_zEAsJ2fRD9H8" style="vertical-align: bottom; background-color: White"> <td style="font-size: 10pt; text-align: left">Cyber Investment Fund SP</td> <td style="font-size: 10pt"> </td> <td id="xdx_982_ecustom--BalanceNature_c20250401__20260331__ifrs-full--CounterpartiesAxis__custom--CyberInvestmentFundSpMember_z9qodk5Sjqa" style="font-size: 10pt; text-align: left" title="Balance nature">Trade receivables</td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right">12</td> <td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right">54</td> <td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td></tr> <tr id="xdx_409_ecustom--NatureOfRelatedPartyRelationship_hifrs-full--CounterpartiesAxis__custom--GlobalStrategyFundSpMember_z0v9z4vgdcRg" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-size: 10pt; text-align: left">Global Strategy Fund SP</td> <td style="font-size: 10pt"> </td> <td id="xdx_982_ecustom--BalanceNature_c20250401__20260331__ifrs-full--CounterpartiesAxis__custom--GlobalStrategyFundSpMember_zfrign4UMom3" style="font-size: 10pt; text-align: left" title="Balance nature">Trade receivables</td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right">3,979</td> <td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right">8,045</td> <td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td></tr> <tr id="xdx_40B_ecustom--NatureOfRelatedPartyRelationship_hifrs-full--CounterpartiesAxis__custom--BluemountGroupLimitedMember_zP0PwWTBPqk4" style="vertical-align: bottom; background-color: White"> <td style="font-size: 10pt; text-align: left">Bluemount Group Limited</td> <td style="font-size: 10pt"> </td> <td id="xdx_980_ecustom--BalanceNature_c20250401__20260331__ifrs-full--CounterpartiesAxis__custom--BluemountGroupLimitedMember_zKsNUBaQygw2" style="font-size: 10pt; text-align: left" title="Balance nature">Other receivables</td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right">26</td> <td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right">-</td> <td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td></tr> <tr id="xdx_40E_ecustom--NatureOfRelatedPartyRelationship_hifrs-full--CounterpartiesAxis__custom--BluemountInvestmentFundSPCMember_zFYKstaNIsuk" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-size: 10pt; text-align: left">Bluemount Investment Fund SPC</td> <td style="font-size: 10pt"> </td> <td id="xdx_982_ecustom--BalanceNature_c20250401__20260331__ifrs-full--CounterpartiesAxis__custom--BluemountInvestmentFundSPCMember_zosObed0gBMk" style="font-size: 10pt; text-align: left" title="Balance nature">Other receivables</td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right">133</td> <td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right">242</td> <td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td></tr> <tr id="xdx_404_ecustom--NatureOfRelatedPartyRelationship_hifrs-full--CounterpartiesAxis__custom--BluemountFinancialHoldingsLimitedMember_zBY2otmwpwlj" style="vertical-align: bottom; background-color: White"> <td style="font-size: 10pt; text-align: left">Bluemount Financial Holdings Limited</td> <td style="font-size: 10pt"> </td> <td id="xdx_988_ecustom--BalanceNature_c20250401__20260331__ifrs-full--CounterpartiesAxis__custom--BluemountFinancialHoldingsLimitedMember_zbTY7ZW9l8U5" style="font-size: 10pt; text-align: left" title="Balance nature">Other receivables</td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right">1</td> <td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right">-</td> <td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td></tr> <tr id="xdx_40D_ecustom--NatureOfRelatedPartyRelationship_hifrs-full--CounterpartiesAxis__custom--EchoAsiaHongKongLimitedMember_z2qBG1OVEdr2" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-size: 10pt; text-align: left">Echo Asia (Hong Kong) Limited</td> <td style="font-size: 10pt"> </td> <td id="xdx_984_ecustom--BalanceNature_c20250401__20260331__ifrs-full--CounterpartiesAxis__custom--EchoAsiaHongKongLimitedMember_zNZa5QrWp5Ok" style="font-size: 10pt; text-align: left" title="Balance nature">Other receivables</td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right">-</td> <td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right">335</td> <td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td></tr> <tr id="xdx_407_ecustom--NatureOfRelatedPartyRelationship_hifrs-full--CounterpartiesAxis__custom--YukCuisineHongKongLimitedMember_zZqGnoyaeg2g" style="vertical-align: bottom; background-color: White"> <td style="font-size: 10pt; text-align: left">Yuk Cuisine (Hong Kong) Limited</td> <td style="font-size: 10pt"> </td> <td id="xdx_98D_ecustom--BalanceNature_c20250401__20260331__ifrs-full--CounterpartiesAxis__custom--YukCuisineHongKongLimitedMember_z7TmcldnLSif" style="font-size: 10pt; text-align: left" title="Balance nature">Other receivables</td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right">-</td> <td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right">1,367</td> <td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td></tr> <tr id="xdx_40F_ecustom--NatureOfRelatedPartyRelationship_hifrs-full--CounterpartiesAxis__custom--YukCuisineLimitedMember_zpg76qDhgkV" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-size: 10pt; text-align: left">Yuk Cuisine Limited</td> <td style="font-size: 10pt"> </td> <td id="xdx_98F_ecustom--BalanceNature_c20250401__20260331__ifrs-full--CounterpartiesAxis__custom--YukCuisineLimitedMember_zBZ87ERe2Omj" style="font-size: 10pt; text-align: left" title="Balance nature">Other payables</td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right">1,506</td> <td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right">*(Note)</td> <td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td></tr> <tr id="xdx_405_ecustom--NatureOfRelatedPartyRelationship_hifrs-full--CounterpartiesAxis__custom--YukCuisineHongKongLimited1Member_zDLt1UL7Swod" style="vertical-align: bottom; background-color: White"> <td style="font-size: 10pt; text-align: left">Yuk Cuisine (Hong Kong) Limited</td> <td style="font-size: 10pt"> </td> <td id="xdx_985_ecustom--BalanceNature_c20250401__20260331__ifrs-full--CounterpartiesAxis__custom--YukCuisineHongKongLimited1Member_z1eNaGuyFc98" style="font-size: 10pt; text-align: left" title="Balance nature">Other payables</td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right">250</td> <td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right">-</td> <td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td></tr> </table> 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 <table cellpadding="0" cellspacing="0" id="xdx_89B_ecustom--DisclosureInterestsInSubsidiariesExplanatory_zHixsUOEEYTg" style="border-collapse: collapse; width: 90%; margin-left: 0.5in" summary="xdx: Disclosure - RELATED PARTY TRANSACTIONS AND BALANCES (Details 4)"> <tr style="vertical-align: bottom; background-color: White"> <td style="text-indent: -10pt; padding-left: 10pt; font-size: 10pt; text-align: left">Schedule of interests in subsidiaries</td> <td style="font-size: 10pt"> </td> <td style="white-space: nowrap; font-size: 10pt; text-align: center; padding-left: 0.4pt"> </td> <td style="font-size: 10pt"> </td> <td style="white-space: nowrap; font-size: 10pt"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: center"> </td> <td style="text-align: center; font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: center"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: right"> </td></tr> <tr style="vertical-align: bottom"> <td style="border-bottom: Black 1pt solid; text-indent: -10pt; padding-left: 10pt; white-space: nowrap; font-size: 10pt">Name of subsidiary</td> <td style="border-bottom: Black 1pt solid; font-size: 10pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: center; white-space: nowrap; font-size: 10pt">Place of Incorporation / operations</td> <td style="border-bottom: Black 1pt solid; font-size: 10pt"> </td> <td style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt">Issued and fully paid share capital</td> <td style="border-bottom: Black 1pt solid; font-size: 10pt"> </td> <td colspan="3" style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: center">Proportion of voting power held by the Company</td> <td style="border-bottom: Black 1pt solid; font-size: 10pt"> </td> <td style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: right">Principal activities</td></tr> <tr style="vertical-align: bottom"> <td style="text-indent: -10pt; padding-left: 10pt; white-space: nowrap; font-size: 10pt"> </td> <td style="font-size: 10pt"> </td> <td style="white-space: nowrap; font-size: 10pt"> </td> <td style="font-size: 10pt"> </td> <td style="white-space: nowrap; font-size: 10pt"> </td> <td style="font-size: 10pt"> </td> <td style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: center">2025</td> <td style="border-bottom: Black 1pt solid; text-align: center; font-size: 10pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: center; white-space: nowrap; font-size: 10pt">2026</td> <td style="border-bottom: Black 1pt solid; font-size: 10pt"> </td> <td style="white-space: nowrap; font-size: 10pt; text-align: right"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-indent: -10pt; padding-left: 10pt; white-space: nowrap; font-size: 10pt; font-style: italic">Directly:</td> <td style="font-size: 10pt"> </td> <td style="white-space: nowrap; font-size: 10pt"> </td> <td style="font-size: 10pt"> </td> <td style="white-space: nowrap; font-size: 10pt"> </td> <td style="font-size: 10pt"> </td> <td style="white-space: nowrap; font-size: 10pt; text-align: center"> </td> <td style="text-align: center; font-size: 10pt"> </td> <td style="text-align: center; white-space: nowrap; font-size: 10pt"> </td> <td style="font-size: 10pt"> </td> <td style="white-space: nowrap; font-size: 10pt; text-align: right"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-indent: -10pt; padding-left: 10pt; width: 27%; font-size: 10pt; text-align: left">Bluemount Financial Group Limited</td> <td style="width: 1%; font-size: 10pt"> </td> <td id="xdx_98A_ecustom--PlaceOfIncorporationCountry_c20250401__20260331__dei--LegalEntityAxis__custom--BluemountFinancialGroupLimitedMember_zfKHUKLE718i" style="white-space: nowrap; width: 16%; font-size: 10pt; text-align: center; padding-left: 0.4pt" title="Place of incorporation">Hong Kong</td> <td style="width: 1%; font-size: 10pt"> </td> <td id="xdx_981_ecustom--IssuedAndFullyPaidShareCapital_c20250401__20260331__dei--LegalEntityAxis__custom--BluemountLimitedGroupLimitedMember_z29yejbNJued" style="white-space: nowrap; width: 12%; font-size: 10pt" title="Issued and fully paid share capital">Ordinary HK$23,010,300</td> <td style="width: 1%; font-size: 10pt"> </td> <td style="width: 10%; font-size: 10pt; text-align: center">100%</td> <td style="text-align: center; width: 1%; font-size: 10pt"> </td> <td style="width: 10%; font-size: 10pt; text-align: center">100%</td> <td style="width: 1%; font-size: 10pt"> </td> <td id="xdx_98D_ecustom--PrincipalActivitiesInSubsidiaries_iI_c20250401__20260331__dei--LegalEntityAxis__custom--BluemountLimitedGroupLimitedMember_z6GwUAYx5IGk" style="width: 20%; font-size: 10pt; text-align: right" title="Principal activities in subsidiaries">Investment holding</td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-indent: -10pt; padding-left: 10pt; font-size: 10pt; font-style: italic">Indirectly:</td> <td style="font-size: 10pt"> </td> <td style="white-space: nowrap; font-size: 10pt"> </td> <td style="font-size: 10pt"> </td> <td style="white-space: nowrap; font-size: 10pt"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: center"> </td> <td style="text-align: center; font-size: 10pt"> </td> <td style="text-align: center; font-size: 10pt"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: right"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-indent: -10pt; padding-left: 10pt; font-size: 10pt; text-align: left">Bluemount Securities Limited</td> <td style="font-size: 10pt"> </td> <td id="xdx_987_ecustom--PlaceOfIncorporationCountry_c20250401__20260331__dei--LegalEntityAxis__custom--BluemountSecuritiesLimitedMember_zCIHKbAcxfX1" style="white-space: nowrap; font-size: 10pt; text-align: center; padding-left: 0.4pt" title="Place of incorporation">Hong Kong</td> <td style="font-size: 10pt"> </td> <td id="xdx_988_ecustom--IssuedAndFullyPaidShareCapital_iI_c20250401__20260331__dei--LegalEntityAxis__custom--BluemountSecuritiesLimitedMember_z2MQLnpASSQ2" style="white-space: nowrap; font-size: 10pt" title="Issued and fully paid share capital">Ordinary HK$18,000,000</td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: center">100%</td> <td style="text-align: center; font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: center">100%</td> <td style="font-size: 10pt"> </td> <td id="xdx_985_ecustom--PrincipalActivitiesInSubsidiaries_iI_c20250401__20260331__dei--LegalEntityAxis__custom--BluemountSecuritiesLimitedMember_zXq0Y6VmzVX3" style="font-size: 10pt; text-align: right" title="Principal activities in subsidiaries">Financial and brokerage services</td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-indent: -10pt; padding-left: 10pt; font-size: 10pt; text-align: left">Bluemount Asset Management Limited</td> <td style="font-size: 10pt"> </td> <td id="xdx_98D_ecustom--PlaceOfIncorporationCountry_c20250401__20260331__dei--LegalEntityAxis__custom--BluemountSecuritiesLimitedMember_zj1Rhh608mIk" style="white-space: nowrap; font-size: 10pt; text-align: center; padding-left: 0.4pt" title="Place of incorporation">Hong Kong</td> <td style="font-size: 10pt"> </td> <td id="xdx_98B_ecustom--IssuedAndFullyPaidShareCapital_iI_c20250401__20260331__dei--LegalEntityAxis__custom--BluemountAssetManagementLimitedMember_zD6D5ePMAege" style="white-space: nowrap; font-size: 10pt" title="Issued and fully paid share capital">Ordinary HK$5,000,000</td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: center">100%</td> <td style="text-align: center; font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: center">100%</td> <td style="font-size: 10pt"> </td> <td id="xdx_98A_ecustom--PrincipalActivitiesInSubsidiaries_iI_c20250401__20260331__dei--LegalEntityAxis__custom--BluemountAssetManagementLimitedMember_zxXk4rKmcKtd" style="font-size: 10pt; text-align: right" title="Principal activities in subsidiaries">Wealth and asset management services</td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-indent: -10pt; padding-left: 10pt; font-size: 10pt; text-align: left">Bluemount Capital Limited (Note)</td> <td style="font-size: 10pt"> </td> <td id="xdx_98D_ecustom--PlaceOfIncorporationCountry_c20250401__20260331__dei--LegalEntityAxis__custom--BluemountSecuritiesLimitedMember_z4hz3XHx7cV6" style="white-space: nowrap; font-size: 10pt; text-align: center; padding-left: 0.4pt" title="Place of incorporation">Hong Kong</td> <td style="font-size: 10pt"> </td> <td id="xdx_982_ecustom--IssuedAndFullyPaidShareCapital_iI_c20250401__20260331__dei--LegalEntityAxis__custom--BluemountCapitalLimitedMember_zMbfM4rFZ6gj" style="white-space: nowrap; font-size: 10pt" title="Issued and fully paid share capital">Ordinary HK$10,000</td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: center">100%</td> <td style="text-align: center; font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: center; padding-left: 2.35pt">-</td> <td style="font-size: 10pt"> </td> <td id="xdx_98B_ecustom--PrincipalActivitiesInSubsidiaries_iI_c20250401__20260331__dei--LegalEntityAxis__custom--BluemountCapitalLimitedMember_zGddOulGJy34" style="font-size: 10pt; text-align: right" title="Principal activities in subsidiaries">Advisory services</td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-indent: -10pt; padding-left: 10pt; font-size: 10pt; text-align: left">Bluemount Commodities Limited</td> <td style="font-size: 10pt"> </td> <td id="xdx_980_ecustom--PlaceOfIncorporationCountry_c20250401__20260331__dei--LegalEntityAxis__custom--BluemountCommoditiesLimitedMember_zN0IfMc9EaG6" style="white-space: nowrap; font-size: 10pt; text-align: center; padding-left: 0.4pt" title="Place of incorporation">Hong Kong</td> <td style="font-size: 10pt"> </td> <td id="xdx_98B_ecustom--IssuedAndFullyPaidShareCapital_iI_c20250401__20260331__dei--LegalEntityAxis__custom--BluemountCommoditiesLimitedMember_zTbjFCLs7Nyb" style="white-space: nowrap; font-size: 10pt" title="Issued and fully paid share capital">Ordinary HK$100</td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: center">100%</td> <td style="text-align: center; font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: center">100%</td> <td style="font-size: 10pt"> </td> <td id="xdx_983_ecustom--PrincipalActivitiesInSubsidiaries_iI_c20250401__20260331__dei--LegalEntityAxis__custom--BluemountCommoditiesLimitedMember_zum2anXh8Xr9" style="font-size: 10pt; text-align: right" title="Principal activities in subsidiaries">Trading of timepieces and advisory services</td></tr> </table> Hong Kong Ordinary HK$23,010,300

Investment holding Hong Kong Ordinary HK$18,000,000

Financial and brokerage services Hong Kong Ordinary HK$5,000,000

Wealth and asset management services Hong Kong Ordinary HK$10,000

Advisory services Hong Kong Ordinary HK$100

Trading of timepieces and advisory services

<table cellpadding="0" cellspacing="0" style="width: 100%; font-size: 10pt; margin-top: 0pt; margin-bottom: 0pt"> <tr style="vertical-align: top; text-align: justify"> <td style="width: 0pt; text-align: right"></td> <td style="width: 0.5in">18.</td> <td style="text-align: justify">BANK BALANCES – CLIENT ACCOUNTS</td> </tr> </table> The Group receives and holds money deposited by clients and other institutions in the course of the conduct of the regulated activities of its ordinary business. These clients’ monies are maintained in one or more segregated bank accounts. The Group has recognized the corresponding trade payables to respective clients and other institutions.

<table cellpadding="0" cellspacing="0" style="width: 100%; font-size: 10pt; margin-top: 0pt; margin-bottom: 0pt"> <tr style="vertical-align: top; text-align: justify"> <td style="width: 0pt; text-align: right"></td> <td style="width: 0.5in">19.</td> <td style="text-align: justify">TRADE PAYABLES</td> </tr> </table> <table cellpadding="0" cellspacing="0" id="xdx_896_ecustom--DisclosureTradePayablesExplanatory_zRs8fnD41Kec" style="border-collapse: collapse; width: 90%; margin-left: 0.5in" summary="xdx: Disclosure - TRADE PAYABLES (Details)"> <tr style="vertical-align: bottom"> <td style="font-size: 10pt; text-align: left">Schedule of trade payables</td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td id="xdx_490_20250331__ifrs-full--AssetsAndLiabilitiesAxis__custom--TradePayableMember_zLuuI6np6lJf" style="font-size: 10pt; text-align: right"> </td> <td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td id="xdx_494_20260331__ifrs-full--AssetsAndLiabilitiesAxis__custom--TradePayableMember_zCzoJFPNHRy8" style="font-size: 10pt; text-align: right"> </td> <td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom"> <td style="white-space: nowrap; font-size: 10pt"> </td> <td style="font-size: 10pt; padding-bottom: 1pt"> </td> <td colspan="6" style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: center">As of March 31,</td> <td style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom"> <td style="white-space: nowrap; font-size: 10pt"> </td> <td style="font-size: 10pt"> </td> <td colspan="2" style="white-space: nowrap; font-size: 10pt; text-align: right">2025</td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt"> </td> <td colspan="2" style="white-space: nowrap; font-size: 10pt; text-align: right">2026</td> <td style="font-size: 10pt"> </td></tr> <tr style="vertical-align: bottom"> <td style="font-size: 10pt; padding-bottom: 1pt"> </td> <td style="font-size: 10pt; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right">HK$’000</td> <td style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right">HK$’000</td> <td style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom"> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right"> </td> <td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right"> </td> <td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: #CCEEFF"> <td style="font-size: 10pt; text-align: left">Trade payables arising from the business of dealing in securities:</td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right"> </td> <td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right"> </td> <td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td></tr> <tr id="xdx_407_ecustom--CashClientsThirdParties_iI_zmoLHj60751d" style="vertical-align: bottom"> <td style="width: 70%; font-size: 10pt; text-align: left">- Cash clients – third parties</td> <td style="width: 1%; font-size: 10pt"> </td> <td style="width: 1%; font-size: 10pt; text-align: left"> </td> <td style="width: 12%; font-size: 10pt; text-align: right">53,860</td> <td style="white-space: nowrap; width: 1%; font-size: 10pt; text-align: left"> </td> <td style="width: 1%; font-size: 10pt"> </td> <td style="width: 1%; font-size: 10pt; text-align: left"> </td> <td style="width: 12%; font-size: 10pt; text-align: right">1,208</td> <td style="white-space: nowrap; width: 1%; font-size: 10pt; text-align: left"> </td></tr> <tr id="xdx_40D_ecustom--MarginClientsThirdParties_iI_zLPyqjESArAj" style="vertical-align: bottom; background-color: #CCEEFF"> <td style="font-size: 10pt; text-align: left">- Margin clients – third parties</td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right">643</td> <td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right">621</td> <td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td></tr> <tr id="xdx_409_ecustom--OthersThirdParties_iI_z7YQl2WTVmjl" style="vertical-align: bottom"> <td style="font-size: 10pt; text-align: left">- Others – third parties</td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right">26</td> <td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right">29</td> <td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td></tr> <tr id="xdx_405_ecustom--TradePayablesArisingFromConsultancyServicesThirdParties_iI_zdCHE133Hcz4" style="vertical-align: bottom; background-color: #CCEEFF"> <td style="font-size: 10pt; text-align: left; padding-bottom: 1pt">Trade payables arising from consultancy services – third parties</td> <td style="font-size: 10pt; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right">1,300</td> <td style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right">-</td> <td style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom"> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right"> </td> <td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right"> </td> <td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td></tr> <tr id="xdx_400_ecustom--TradePayables_iI_z5UZ1XYEHe8b" style="vertical-align: bottom; background-color: #CCEEFF"> <td style="color: rgb(204,238,255); font-size: 10pt; padding-bottom: 1pt"> Trade payables</td> <td style="font-size: 10pt; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right">55,829</td> <td style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right">1,858</td> <td style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: left"> </td></tr> </table>

<table cellpadding="0" cellspacing="0" id="xdx_896_ecustom--DisclosureTradePayablesExplanatory_zRs8fnD41Kec" style="border-collapse: collapse; width: 90%; margin-left: 0.5in" summary="xdx: Disclosure - TRADE PAYABLES (Details)"> <tr style="vertical-align: bottom"> <td style="font-size: 10pt; text-align: left">Schedule of trade payables</td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td id="xdx_490_20250331__ifrs-full--AssetsAndLiabilitiesAxis__custom--TradePayableMember_zLuuI6np6lJf" style="font-size: 10pt; text-align: right"> </td> <td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td id="xdx_494_20260331__ifrs-full--AssetsAndLiabilitiesAxis__custom--TradePayableMember_zCzoJFPNHRy8" style="font-size: 10pt; text-align: right"> </td> <td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom"> <td style="white-space: nowrap; font-size: 10pt"> </td> <td style="font-size: 10pt; padding-bottom: 1pt"> </td> <td colspan="6" style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: center">As of March 31,</td> <td style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom"> <td style="white-space: nowrap; font-size: 10pt"> </td> <td style="font-size: 10pt"> </td> <td colspan="2" style="white-space: nowrap; font-size: 10pt; text-align: right">2025</td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt"> </td> <td colspan="2" style="white-space: nowrap; font-size: 10pt; text-align: right">2026</td> <td style="font-size: 10pt"> </td></tr> <tr style="vertical-align: bottom"> <td style="font-size: 10pt; padding-bottom: 1pt"> </td> <td style="font-size: 10pt; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right">HK$’000</td> <td style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right">HK$’000</td> <td style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom"> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right"> </td> <td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right"> </td> <td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: #CCEEFF"> <td style="font-size: 10pt; text-align: left">Trade payables arising from the business of dealing in securities:</td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right"> </td> <td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right"> </td> <td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td></tr> <tr id="xdx_407_ecustom--CashClientsThirdParties_iI_zmoLHj60751d" style="vertical-align: bottom"> <td style="width: 70%; font-size: 10pt; text-align: left">- Cash clients – third parties</td> <td style="width: 1%; font-size: 10pt"> </td> <td style="width: 1%; font-size: 10pt; text-align: left"> </td> <td style="width: 12%; font-size: 10pt; text-align: right">53,860</td> <td style="white-space: nowrap; width: 1%; font-size: 10pt; text-align: left"> </td> <td style="width: 1%; font-size: 10pt"> </td> <td style="width: 1%; font-size: 10pt; text-align: left"> </td> <td style="width: 12%; font-size: 10pt; text-align: right">1,208</td> <td style="white-space: nowrap; width: 1%; font-size: 10pt; text-align: left"> </td></tr> <tr id="xdx_40D_ecustom--MarginClientsThirdParties_iI_zLPyqjESArAj" style="vertical-align: bottom; background-color: #CCEEFF"> <td style="font-size: 10pt; text-align: left">- Margin clients – third parties</td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right">643</td> <td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right">621</td> <td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td></tr> <tr id="xdx_409_ecustom--OthersThirdParties_iI_z7YQl2WTVmjl" style="vertical-align: bottom"> <td style="font-size: 10pt; text-align: left">- Others – third parties</td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right">26</td> <td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right">29</td> <td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td></tr> <tr id="xdx_405_ecustom--TradePayablesArisingFromConsultancyServicesThirdParties_iI_zdCHE133Hcz4" style="vertical-align: bottom; background-color: #CCEEFF"> <td style="font-size: 10pt; text-align: left; padding-bottom: 1pt">Trade payables arising from consultancy services – third parties</td> <td style="font-size: 10pt; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right">1,300</td> <td style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right">-</td> <td style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom"> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right"> </td> <td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right"> </td> <td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td></tr> <tr id="xdx_400_ecustom--TradePayables_iI_z5UZ1XYEHe8b" style="vertical-align: bottom; background-color: #CCEEFF"> <td style="color: rgb(204,238,255); font-size: 10pt; padding-bottom: 1pt"> Trade payables</td> <td style="font-size: 10pt; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right">55,829</td> <td style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right">1,858</td> <td style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: left"> </td></tr> </table> 53860 1208 643 621 26 29 1300 55829 1858

<table cellpadding="0" cellspacing="0" style="width: 100%; font-size: 10pt; margin-top: 0pt; margin-bottom: 0pt"> <tr style="vertical-align: top; text-align: justify"> <td style="width: 0pt; text-align: right"></td> <td style="width: 0.5in">20.</td> <td style="text-align: justify">OTHER PAYABLES AND ACCRUALS</td> </tr> </table> <table cellpadding="0" cellspacing="0" id="xdx_894_eifrs-full--DisclosureOfAccruedExpensesAndOtherLiabilitiesExplanatory_zdqdrRhQvIPd" style="border-collapse: collapse; width: 90%; margin-left: 0.5in" summary="xdx: Disclosure - OTHER PAYABLES AND ACCRUALS (Details)"> <tr style="vertical-align: bottom"> <td style="font-size: 10pt; text-align: left">Schedule of other payables and accuruals</td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td id="xdx_491_20250331_zTwdTXoVEIok" style="font-size: 10pt; text-align: right"> </td> <td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td id="xdx_490_20260331_zoeWkpICoKw2" style="font-size: 10pt; text-align: right"> </td> <td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom"> <td style="white-space: nowrap; font-size: 10pt"> </td> <td style="font-size: 10pt; padding-bottom: 1pt"> </td> <td colspan="6" style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: center">As of March 31,</td> <td style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom"> <td style="white-space: nowrap; font-size: 10pt"> </td> <td style="font-size: 10pt"> </td> <td colspan="2" style="white-space: nowrap; font-size: 10pt; text-align: right">2025</td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt"> </td> <td colspan="2" style="white-space: nowrap; font-size: 10pt; text-align: right">2026</td> <td style="font-size: 10pt"> </td></tr> <tr style="vertical-align: bottom"> <td style="font-size: 10pt; padding-bottom: 1pt"> </td> <td style="font-size: 10pt; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right">HK$’000</td> <td style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right">HK$’000</td> <td style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom"> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right"> </td> <td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right"> </td> <td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td></tr> <tr id="xdx_400_ecustom--OtherPayablesToRelatedPartiesNote16c_iI_zpIvRBrYFOTb" style="vertical-align: bottom; background-color: #CCEEFF"> <td style="width: 70%; font-size: 10pt; text-align: left">Other payables to related parties (Note 17(c))</td> <td style="width: 1%; font-size: 10pt"> </td> <td style="width: 1%; font-size: 10pt; text-align: left"> </td> <td style="width: 12%; font-size: 10pt; text-align: right">1,756</td> <td style="white-space: nowrap; width: 1%; font-size: 10pt; text-align: left"> </td> <td style="width: 1%; font-size: 10pt"> </td> <td style="width: 1%; font-size: 10pt; text-align: left"> </td> <td style="width: 12%; font-size: 10pt; text-align: right">-</td> <td style="white-space: nowrap; width: 1%; font-size: 10pt; text-align: left"> </td></tr> <tr id="xdx_40C_ecustom--OtherPayablesToThirdParties_iI_zL59Ov0YN3v8" style="vertical-align: bottom"> <td style="font-size: 10pt; text-align: left">Other payables to third parties</td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right">-</td> <td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right">2,090</td> <td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td></tr> <tr id="xdx_40C_ecustom--AccruedOperatingExpenses_iI_zzlQ0gJUx1v" style="vertical-align: bottom; background-color: #CCEEFF"> <td style="font-size: 10pt; text-align: left; padding-bottom: 1pt">Accrued operating expenses</td> <td style="font-size: 10pt; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right">1,322</td> <td style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right">31</td> <td style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom"> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right"> </td> <td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right"> </td> <td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td></tr> <tr id="xdx_40A_ecustom--OtherPayablesAndAccuruals_iI_zY7kItvcm8ll" style="vertical-align: bottom; background-color: #CCEEFF"> <td style="color: rgb(204,238,255); font-size: 10pt; padding-bottom: 1pt">Other payables and accuruals</td> <td style="font-size: 10pt; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right">3,078</td> <td style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right">2,121</td> <td style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: left"> </td></tr> </table>

<table cellpadding="0" cellspacing="0" id="xdx_894_eifrs-full--DisclosureOfAccruedExpensesAndOtherLiabilitiesExplanatory_zdqdrRhQvIPd" style="border-collapse: collapse; width: 90%; margin-left: 0.5in" summary="xdx: Disclosure - OTHER PAYABLES AND ACCRUALS (Details)"> <tr style="vertical-align: bottom"> <td style="font-size: 10pt; text-align: left">Schedule of other payables and accuruals</td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td id="xdx_491_20250331_zTwdTXoVEIok" style="font-size: 10pt; text-align: right"> </td> <td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td id="xdx_490_20260331_zoeWkpICoKw2" style="font-size: 10pt; text-align: right"> </td> <td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom"> <td style="white-space: nowrap; font-size: 10pt"> </td> <td style="font-size: 10pt; padding-bottom: 1pt"> </td> <td colspan="6" style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: center">As of March 31,</td> <td style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom"> <td style="white-space: nowrap; font-size: 10pt"> </td> <td style="font-size: 10pt"> </td> <td colspan="2" style="white-space: nowrap; font-size: 10pt; text-align: right">2025</td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt"> </td> <td colspan="2" style="white-space: nowrap; font-size: 10pt; text-align: right">2026</td> <td style="font-size: 10pt"> </td></tr> <tr style="vertical-align: bottom"> <td style="font-size: 10pt; padding-bottom: 1pt"> </td> <td style="font-size: 10pt; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right">HK$’000</td> <td style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right">HK$’000</td> <td style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom"> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right"> </td> <td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right"> </td> <td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td></tr> <tr id="xdx_400_ecustom--OtherPayablesToRelatedPartiesNote16c_iI_zpIvRBrYFOTb" style="vertical-align: bottom; background-color: #CCEEFF"> <td style="width: 70%; font-size: 10pt; text-align: left">Other payables to related parties (Note 17(c))</td> <td style="width: 1%; font-size: 10pt"> </td> <td style="width: 1%; font-size: 10pt; text-align: left"> </td> <td style="width: 12%; font-size: 10pt; text-align: right">1,756</td> <td style="white-space: nowrap; width: 1%; font-size: 10pt; text-align: left"> </td> <td style="width: 1%; font-size: 10pt"> </td> <td style="width: 1%; font-size: 10pt; text-align: left"> </td> <td style="width: 12%; font-size: 10pt; text-align: right">-</td> <td style="white-space: nowrap; width: 1%; font-size: 10pt; text-align: left"> </td></tr> <tr id="xdx_40C_ecustom--OtherPayablesToThirdParties_iI_zL59Ov0YN3v8" style="vertical-align: bottom"> <td style="font-size: 10pt; text-align: left">Other payables to third parties</td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right">-</td> <td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right">2,090</td> <td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td></tr> <tr id="xdx_40C_ecustom--AccruedOperatingExpenses_iI_zzlQ0gJUx1v" style="vertical-align: bottom; background-color: #CCEEFF"> <td style="font-size: 10pt; text-align: left; padding-bottom: 1pt">Accrued operating expenses</td> <td style="font-size: 10pt; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right">1,322</td> <td style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right">31</td> <td style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom"> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right"> </td> <td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right"> </td> <td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td></tr> <tr id="xdx_40A_ecustom--OtherPayablesAndAccuruals_iI_zY7kItvcm8ll" style="vertical-align: bottom; background-color: #CCEEFF"> <td style="color: rgb(204,238,255); font-size: 10pt; padding-bottom: 1pt">Other payables and accuruals</td> <td style="font-size: 10pt; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right">3,078</td> <td style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right">2,121</td> <td style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: left"> </td></tr> </table>

1756 2090 1322 31 3078 2121

<table cellpadding="0" cellspacing="0" style="width: 100%; font-size: 10pt; margin-top: 0pt; margin-bottom: 0pt"> <tr style="vertical-align: top; text-align: justify"> <td style="width: 0pt; text-align: right"></td> <td style="width: 0.5in">21.</td> <td style="text-align: justify">LOAN FROM A FORMER RELATED COMPANY</td> </tr> </table> <table cellpadding="0" cellspacing="0" id="xdx_89F_ecustom--LoansFromFormerRelatedCompanyExplanatory_zbYYTz7fYcPf" style="border-collapse: collapse; width: 90%; margin-left: 0.5in" summary="xdx: Disclosure - LOAN FROM A FORMER RELATED COMPANY (Details)"> <tr style="vertical-align: bottom; background-color: White"> <td style="font-size: 10pt; text-align: left">Schedule of loan from former related company</td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td id="xdx_49D_20250331_z0JkVwXxVhI3" style="font-size: 10pt; text-align: right"> </td> <td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td id="xdx_49E_20260331_zN8ukJ99jxGj" style="font-size: 10pt; text-align: right"> </td> <td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom"> <td style="white-space: nowrap; font-size: 10pt"> </td> <td style="font-size: 10pt; padding-bottom: 1pt"> </td> <td colspan="6" style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: center">As of March 31,</td> <td style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom"> <td style="white-space: nowrap; font-size: 10pt"> </td> <td style="font-size: 10pt"> </td> <td colspan="2" style="white-space: nowrap; font-size: 10pt; text-align: right">2025</td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt"> </td> <td colspan="2" style="white-space: nowrap; font-size: 10pt; text-align: right">2026</td> <td style="font-size: 10pt"> </td></tr> <tr style="vertical-align: bottom"> <td style="width: 70%; font-size: 10pt; padding-bottom: 1pt"> </td> <td style="width: 1%; font-size: 10pt; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; width: 1%; font-size: 10pt; text-align: left"> </td> <td style="border-bottom: Black 1pt solid; width: 12%; font-size: 10pt; text-align: right">HK$’000</td> <td style="border-bottom: Black 1pt solid; white-space: nowrap; width: 1%; font-size: 10pt; text-align: left"> </td> <td style="width: 1%; font-size: 10pt; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; width: 1%; font-size: 10pt; text-align: left"> </td> <td style="border-bottom: Black 1pt solid; width: 12%; font-size: 10pt; text-align: right">HK$’000</td> <td style="border-bottom: Black 1pt solid; white-space: nowrap; width: 1%; font-size: 10pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom"> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right"> </td> <td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right"> </td> <td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td></tr> <tr id="xdx_407_ecustom--LoanFromFormerRelatedCompany1_iI_z5kbzPyrs7Ch" style="vertical-align: bottom; background-color: #CCEEFF"> <td style="font-size: 10pt; text-align: left; padding-bottom: 1pt">Loan from a former related company1</td> <td style="font-size: 10pt; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right">150</td> <td style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right">-</td> <td style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: left"> </td></tr> </table> With effect from October 18, 2023, ECGO International Limited, the former related company, is no longer a substantial shareholder of one of the shareholders of the Company as it has disposed the corresponding equity shares. 1 The amount is unsecured, interest-free and repayable on demand.

<table cellpadding="0" cellspacing="0" id="xdx_89F_ecustom--LoansFromFormerRelatedCompanyExplanatory_zbYYTz7fYcPf" style="border-collapse: collapse; width: 90%; margin-left: 0.5in" summary="xdx: Disclosure - LOAN FROM A FORMER RELATED COMPANY (Details)"> <tr style="vertical-align: bottom; background-color: White"> <td style="font-size: 10pt; text-align: left">Schedule of loan from former related company</td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td id="xdx_49D_20250331_z0JkVwXxVhI3" style="font-size: 10pt; text-align: right"> </td> <td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td id="xdx_49E_20260331_zN8ukJ99jxGj" style="font-size: 10pt; text-align: right"> </td> <td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom"> <td style="white-space: nowrap; font-size: 10pt"> </td> <td style="font-size: 10pt; padding-bottom: 1pt"> </td> <td colspan="6" style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: center">As of March 31,</td> <td style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom"> <td style="white-space: nowrap; font-size: 10pt"> </td> <td style="font-size: 10pt"> </td> <td colspan="2" style="white-space: nowrap; font-size: 10pt; text-align: right">2025</td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt"> </td> <td colspan="2" style="white-space: nowrap; font-size: 10pt; text-align: right">2026</td> <td style="font-size: 10pt"> </td></tr> <tr style="vertical-align: bottom"> <td style="width: 70%; font-size: 10pt; padding-bottom: 1pt"> </td> <td style="width: 1%; font-size: 10pt; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; width: 1%; font-size: 10pt; text-align: left"> </td> <td style="border-bottom: Black 1pt solid; width: 12%; font-size: 10pt; text-align: right">HK$’000</td> <td style="border-bottom: Black 1pt solid; white-space: nowrap; width: 1%; font-size: 10pt; text-align: left"> </td> <td style="width: 1%; font-size: 10pt; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; width: 1%; font-size: 10pt; text-align: left"> </td> <td style="border-bottom: Black 1pt solid; width: 12%; font-size: 10pt; text-align: right">HK$’000</td> <td style="border-bottom: Black 1pt solid; white-space: nowrap; width: 1%; font-size: 10pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom"> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right"> </td> <td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right"> </td> <td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td></tr> <tr id="xdx_407_ecustom--LoanFromFormerRelatedCompany1_iI_z5kbzPyrs7Ch" style="vertical-align: bottom; background-color: #CCEEFF"> <td style="font-size: 10pt; text-align: left; padding-bottom: 1pt">Loan from a former related company1</td> <td style="font-size: 10pt; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right">150</td> <td style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right">-</td> <td style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: left"> </td></tr> </table> 150

<table cellpadding="0" cellspacing="0" style="width: 100%; font-size: 10pt; margin-top: 0pt; margin-bottom: 0pt"> <tr style="vertical-align: top; text-align: justify"> <td style="width: 0pt; text-align: right"></td> <td style="width: 0.5in">22.</td> <td style="text-align: justify">SHARE CAPITAL</td> </tr> </table> As of the date hereof, our authorized share capital is US$50,000 divided into 50,000,000 Class A Ordinary Shares of par value US$0.0001 each and 450,000,000 Class B Ordinary Shares of par value US$0.0001 each. Each holder of Ordinary Shares shall, on a poll, be entitled to one vote for each share he or she holds save that each holder of Class A Ordinary Shares shall, on a poll, be entitled to exercise twenty votes for each Class A Ordinary Share he or she holds on any and all matters. Each Class A Ordinary Share shall be convertible, at the option of the holder thereof, at any time after the date of issuance of such Share, at the office of the Company or any transfer agent for such Shares, into one fully paid and non-assessable Class B Ordinary Share. All conversions of Class A Ordinary Shares to Class B Ordinary Shares shall be affected by way of redemption or repurchase by the Company of the relevant Class A Ordinary Shares and the simultaneous issue of Class B Ordinary Shares in consideration for such redemption or repurchase. On June 27, 2023 (date of incorporation), the Company issued 1 ordinary share with a par value of US$0.0001. On December 18, 2023, the Board of Directors of the Company passed a resolution to cancel the 1 Ordinary Share and issued 1 Class A Ordinary Share to Mr. Pan. On January 16, 2024, the Board of Directors of the Company passed a resolution to issue 23,010,299 Class A Ordinary Shares to its shareholders. As of March 31, 2024, 23,010,300 Class A Ordinary Shares were issued and outstanding, while the Group has not issued any Class B Ordinary Shares. On May 14, 2024, Bluemount Group Limited sold and transferred 1,127,505 shares (being 4.9% shareholder) of Bluemount Holdings Limited to Lissington Limited with nil consideration, Yes & Right Investment Limited sold and transferred 1,127,505 shares (being 4.9% shareholding) of Bluemount Holding Limited to Wei Chieh Huang, with nil consideration and WI Holdings Limited sold and transferred 1,127,505 shares (being 4.9% shareholding) of Bluemount Holdings Limited to Be Good Investment Holdings Limited with nil consideration. On 25 February 2025, the Company issued a total of 25,000,000 Class B Ordinary Shares with a par value of US$0.0001 per share. These shares were issued to the existing shareholders on a pro-rata basis, in accordance with their respective shareholdings in Class A Ordinary Shares, at a consideration equal to their par value. On May 21, 2025, the shareholders proposed to surrender both Class A and Class B Ordinary Shares with a par value of US$0.0001 to the Company with nil consideration. Specifically, Echo International proposed to surrender 3,451,545 Class A Ordinary Shares and 3,750,000 Class B Ordinary Shares; Bluemount Group Limited proposed to surrender 2,594,524 Class A Ordinary Shares and 2,818,873 Class B Ordinary Shares; Yes & Right Investment Limited proposed to surrender 2,436,610 Class A Ordinary Shares and 2,647,304 Class B Ordinary Shares; WI Holdings Limited proposed to surrender 1,331,214 Class A Ordinary Shares and 1,446,324 Class B Ordinary Shares; Be Good Investment Holdings Limited proposed to surrender 563,753 Class A Ordinary Shares and 612,500 Class B Ordinary Shares; Lissington Limited proposed to surrender 563,753 Class A Ordinary Shares and 612,500 Class B Ordinary Shares; and Mr. Wei Chieh Huang proposed to surrender 563,753 Class A Ordinary Shares and 612,500 Class B Ordinary Shares. Pursuant to resolutions passed by the shareholders and the Board of Directors on May 21, 2025, the Company approved the surrender and immediate cancellation of the aforementioned Class A and Class B Ordinary Shares. The share capital of the Company was reduced accordingly. The above-mentioned share transfers, issuance of Class B Ordinary Shares, and the subsequent surrender and cancellation of both Class A and Class B Ordinary Shares have been accounted for on a retroactive basis and reflected in the comparative financial information presented in these consolidated financial statements. On July 11, 2025, 1,375,000 Class B Ordinary Shares were issued at a public offering price of US$4.00 on the NASDAQ. On July 30, 2025, the underwriter of the Company had exercised the Over-Allotment Option to purchase an additional 140,000 Class B Ordinary Shares. As of March 31, 2026, 11,505,148 Class A Ordinary Shares and 14,014,999 Class B Ordinary Shares were issued and outstanding.

50000

50000000

0.0001 450000000 0.0001 0.0001 23010299 23010300 1127505

25000000

0.0001 On May 21, 2025, the shareholders proposed to surrender both Class A and Class B Ordinary Shares with a par value of US$0.0001 to the Company with nil consideration. Specifically, Echo International proposed to surrender 3,451,545 Class A Ordinary Shares and 3,750,000 Class B Ordinary Shares; Bluemount Group Limited proposed to surrender 2,594,524 Class A Ordinary Shares and 2,818,873 Class B Ordinary Shares; Yes & Right Investment Limited proposed to surrender 2,436,610 Class A Ordinary Shares and 2,647,304 Class B Ordinary Shares; WI Holdings Limited proposed to surrender 1,331,214 Class A Ordinary Shares and 1,446,324 Class B Ordinary Shares; Be Good Investment Holdings Limited proposed to surrender 563,753 Class A Ordinary Shares and 612,500 Class B Ordinary Shares; Lissington Limited proposed to surrender 563,753 Class A Ordinary Shares and 612,500 Class B Ordinary Shares; and Mr. Wei Chieh Huang proposed to surrender 563,753 Class A Ordinary Shares and 612,500 Class B Ordinary Shares.

1375000

4.00 140000

11505148

14014999

<table cellpadding="0" cellspacing="0" style="width: 100%; font-size: 10pt; margin-top: 0pt; margin-bottom: 0pt"> <tr style="vertical-align: top; text-align: justify"> <td style="width: 0pt; text-align: right"></td> <td style="width: 0.5in">23.</td> <td style="text-align: justify">DISPOSAL OF A SUBSIDIARY</td> </tr> </table> During the year ended March 31, 2026, the Group had entered into a sales and purchase agreement with an independent third party to dispose of its entire equity interests in Bluemount Capital Limited at a consideration of HK$1. The disposal was completed on September 9, 2025, on which date control of Bluemount Capital Limited passed to the acquirer. The net liabilities of Bluemount Capital Limited at the date of disposal were as follows: <table cellpadding="0" cellspacing="0" id="xdx_898_ecustom--DisposalSubsidiaryTableTextBlock_zVVUZQkkTLt3" style="border-collapse: collapse; width: 90%; margin-left: 0.5in" summary="xdx: Disclosure - DISPOSAL OF A SUBSIDIARY (Details)"> <tr style="vertical-align: bottom"> <td style="white-space: nowrap; font-size: 10pt; text-align: justify">Schedule of Disposal Subsidiary</td> <td style="font-size: 10pt"> </td> <td colspan="2" id="xdx_499_20260331__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--DisposalSubsidiaryMember_zEgF7dnBIE7i" style="white-space: nowrap; font-size: 10pt; text-align: right">2026</td> <td style="font-size: 10pt"> </td></tr> <tr style="vertical-align: bottom"> <td style="white-space: nowrap; font-size: 10pt; text-align: justify"> </td> <td style="font-size: 10pt; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: right">HK$’000</td> <td style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom"> <td style="white-space: nowrap; font-size: 10pt; text-align: justify"> </td> <td style="font-size: 10pt"> </td> <td colspan="2" style="white-space: nowrap; font-size: 10pt; text-align: right"> </td> <td style="font-size: 10pt"> </td></tr> <tr style="vertical-align: bottom; background-color: #CCEEFF"> <td style="font-size: 10pt; font-weight: bold; text-align: justify">Analysis of assets and liabilities over which control was lost:</td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right"> </td> <td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td></tr> <tr id="xdx_405_eifrs-full--TradeAndOtherReceivables_iI_zgirfcJU84d1" style="vertical-align: bottom"> <td style="width: 85%; font-size: 10pt; text-align: justify">Deposits and other receivables</td> <td style="width: 1%; font-size: 10pt"> </td> <td style="width: 1%; font-size: 10pt; text-align: left"> </td> <td style="width: 12%; font-size: 10pt; text-align: right">99</td> <td style="white-space: nowrap; width: 1%; font-size: 10pt; text-align: left"> </td></tr> <tr id="xdx_40D_eifrs-full--ReceivablesDueFromAssociates_iI_zmnil4BUQeMb" style="vertical-align: bottom; background-color: #CCEEFF"> <td style="font-size: 10pt; text-align: justify">Amount due from a director</td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right">237</td> <td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td></tr> <tr id="xdx_408_ecustom--TaxPayables_iI_zgqxrstWjfO2" style="vertical-align: bottom"> <td style="font-size: 10pt; text-align: justify">Tax payables</td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right">(7,816</td> <td style="white-space: nowrap; font-size: 10pt; text-align: left">)</td></tr> <tr id="xdx_409_eifrs-full--TradeAndOtherPayables_iNI_di_zgDNGc44ur28" style="vertical-align: bottom; background-color: #CCEEFF"> <td style="font-size: 10pt; text-align: justify">Trade payables</td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right">(1,300</td> <td style="white-space: nowrap; font-size: 10pt; text-align: left">)</td></tr> <tr id="xdx_404_eifrs-full--OtherPayables_iNI_di_zPAAtmgof0x7" style="vertical-align: bottom"> <td style="font-size: 10pt; text-align: justify">Other payables and accruals</td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right">(899</td> <td style="white-space: nowrap; font-size: 10pt; text-align: left">)</td></tr> <tr id="xdx_409_ecustom--LoanFromFormerRelatedCompany_iI_z4x51hz94yz3" style="vertical-align: bottom; background-color: #CCEEFF"> <td style="font-size: 10pt; text-align: justify; padding-bottom: 1pt">Loan from a former related company</td> <td style="font-size: 10pt; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right">(150</td> <td style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: left">)</td></tr> <tr id="xdx_407_ecustom--NetLiabilitiesDisposed_iI_zdyULfGcWxS7" style="vertical-align: bottom"> <td style="font-size: 10pt; text-align: justify; padding-bottom: 1pt">Net liabilities disposed</td> <td style="font-size: 10pt; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right">(9,829</td> <td style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: left">)</td></tr> <tr style="vertical-align: bottom; background-color: #CCEEFF"> <td style="font-size: 10pt; text-align: justify"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right"> </td> <td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom"> <td style="font-size: 10pt; font-weight: bold; text-align: justify">Loss on disposal of a subsidiary:</td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right"> </td> <td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td></tr> <tr id="xdx_40C_ecustom--ConsiderationReceived_iI_zTF4MuF5bQQ1" style="vertical-align: bottom; background-color: #CCEEFF"> <td style="font-size: 10pt; text-align: justify">Consideration received</td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right">-</td> <td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td></tr> <tr id="xdx_408_ecustom--NetLiabilitiesDisposedSubsidiary_iI_zlCSMMmn8NAk" style="vertical-align: bottom"> <td style="font-size: 10pt; text-align: justify; padding-bottom: 1pt">Net liabilities disposed</td> <td style="font-size: 10pt; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right">(9,829</td> <td style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: left">)</td></tr> <tr id="xdx_403_ecustom--LossOnDisposalOfSubsidiary_iI_zNcDK7NqX4Ri" style="vertical-align: bottom; background-color: #CCEEFF"> <td style="font-size: 10pt; text-align: justify; padding-bottom: 1pt">Loss on disposal of a subsidiary</td> <td style="font-size: 10pt; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right">(9,829</td> <td style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: left">)</td></tr> <tr style="vertical-align: bottom"> <td style="font-size: 10pt; text-align: justify"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right"> </td> <td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: #CCEEFF"> <td style="font-size: 10pt; font-weight: bold; text-align: justify">Net cash inflow arising on disposal:</td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right"> </td> <td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td></tr> <tr id="xdx_408_ecustom--ConsiderationReceived_iI_zDLTe8PW8ji8" style="vertical-align: bottom"> <td style="font-size: 10pt; text-align: justify; padding-bottom: 1pt">Consideration received</td> <td style="font-size: 10pt; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right">-</td> <td style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: left"> </td></tr> </table> <table cellpadding="0" cellspacing="0" id="xdx_898_ecustom--DisposalSubsidiaryTableTextBlock_zVVUZQkkTLt3" style="border-collapse: collapse; width: 90%; margin-left: 0.5in" summary="xdx: Disclosure - DISPOSAL OF A SUBSIDIARY (Details)"> <tr style="vertical-align: bottom"> <td style="white-space: nowrap; font-size: 10pt; text-align: justify">Schedule of Disposal Subsidiary</td> <td style="font-size: 10pt"> </td> <td colspan="2" id="xdx_499_20260331__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--DisposalSubsidiaryMember_zEgF7dnBIE7i" style="white-space: nowrap; font-size: 10pt; text-align: right">2026</td> <td style="font-size: 10pt"> </td></tr> <tr style="vertical-align: bottom"> <td style="white-space: nowrap; font-size: 10pt; text-align: justify"> </td> <td style="font-size: 10pt; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: right">HK$’000</td> <td style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom"> <td style="white-space: nowrap; font-size: 10pt; text-align: justify"> </td> <td style="font-size: 10pt"> </td> <td colspan="2" style="white-space: nowrap; font-size: 10pt; text-align: right"> </td> <td style="font-size: 10pt"> </td></tr> <tr style="vertical-align: bottom; background-color: #CCEEFF"> <td style="font-size: 10pt; font-weight: bold; text-align: justify">Analysis of assets and liabilities over which control was lost:</td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right"> </td> <td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td></tr> <tr id="xdx_405_eifrs-full--TradeAndOtherReceivables_iI_zgirfcJU84d1" style="vertical-align: bottom"> <td style="width: 85%; font-size: 10pt; text-align: justify">Deposits and other receivables</td> <td style="width: 1%; font-size: 10pt"> </td> <td style="width: 1%; font-size: 10pt; text-align: left"> </td> <td style="width: 12%; font-size: 10pt; text-align: right">99</td> <td style="white-space: nowrap; width: 1%; font-size: 10pt; text-align: left"> </td></tr> <tr id="xdx_40D_eifrs-full--ReceivablesDueFromAssociates_iI_zmnil4BUQeMb" style="vertical-align: bottom; background-color: #CCEEFF"> <td style="font-size: 10pt; text-align: justify">Amount due from a director</td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right">237</td> <td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td></tr> <tr id="xdx_408_ecustom--TaxPayables_iI_zgqxrstWjfO2" style="vertical-align: bottom"> <td style="font-size: 10pt; text-align: justify">Tax payables</td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right">(7,816</td> <td style="white-space: nowrap; font-size: 10pt; text-align: left">)</td></tr> <tr id="xdx_409_eifrs-full--TradeAndOtherPayables_iNI_di_zgDNGc44ur28" style="vertical-align: bottom; background-color: #CCEEFF"> <td style="font-size: 10pt; text-align: justify">Trade payables</td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right">(1,300</td> <td style="white-space: nowrap; font-size: 10pt; text-align: left">)</td></tr> <tr id="xdx_404_eifrs-full--OtherPayables_iNI_di_zPAAtmgof0x7" style="vertical-align: bottom"> <td style="font-size: 10pt; text-align: justify">Other payables and accruals</td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right">(899</td> <td style="white-space: nowrap; font-size: 10pt; text-align: left">)</td></tr> <tr id="xdx_409_ecustom--LoanFromFormerRelatedCompany_iI_z4x51hz94yz3" style="vertical-align: bottom; background-color: #CCEEFF"> <td style="font-size: 10pt; text-align: justify; padding-bottom: 1pt">Loan from a former related company</td> <td style="font-size: 10pt; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right">(150</td> <td style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: left">)</td></tr> <tr id="xdx_407_ecustom--NetLiabilitiesDisposed_iI_zdyULfGcWxS7" style="vertical-align: bottom"> <td style="font-size: 10pt; text-align: justify; padding-bottom: 1pt">Net liabilities disposed</td> <td style="font-size: 10pt; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right">(9,829</td> <td style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: left">)</td></tr> <tr style="vertical-align: bottom; background-color: #CCEEFF"> <td style="font-size: 10pt; text-align: justify"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right"> </td> <td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom"> <td style="font-size: 10pt; font-weight: bold; text-align: justify">Loss on disposal of a subsidiary:</td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right"> </td> <td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td></tr> <tr id="xdx_40C_ecustom--ConsiderationReceived_iI_zTF4MuF5bQQ1" style="vertical-align: bottom; background-color: #CCEEFF"> <td style="font-size: 10pt; text-align: justify">Consideration received</td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right">-</td> <td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td></tr> <tr id="xdx_408_ecustom--NetLiabilitiesDisposedSubsidiary_iI_zlCSMMmn8NAk" style="vertical-align: bottom"> <td style="font-size: 10pt; text-align: justify; padding-bottom: 1pt">Net liabilities disposed</td> <td style="font-size: 10pt; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right">(9,829</td> <td style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: left">)</td></tr> <tr id="xdx_403_ecustom--LossOnDisposalOfSubsidiary_iI_zNcDK7NqX4Ri" style="vertical-align: bottom; background-color: #CCEEFF"> <td style="font-size: 10pt; text-align: justify; padding-bottom: 1pt">Loss on disposal of a subsidiary</td> <td style="font-size: 10pt; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right">(9,829</td> <td style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: left">)</td></tr> <tr style="vertical-align: bottom"> <td style="font-size: 10pt; text-align: justify"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right"> </td> <td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: #CCEEFF"> <td style="font-size: 10pt; font-weight: bold; text-align: justify">Net cash inflow arising on disposal:</td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right"> </td> <td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td></tr> <tr id="xdx_408_ecustom--ConsiderationReceived_iI_zDLTe8PW8ji8" style="vertical-align: bottom"> <td style="font-size: 10pt; text-align: justify; padding-bottom: 1pt">Consideration received</td> <td style="font-size: 10pt; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right">-</td> <td style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: left"> </td></tr> </table>

237

-7816

1300

899

-150 -9829 -9829 -9829

<table cellpadding="0" cellspacing="0" style="width: 100%; font-size: 10pt; margin-top: 0pt; margin-bottom: 0pt"> <tr style="vertical-align: top; text-align: justify"> <td style="text-align: right; width: 0pt"></td> <td style="width: 0.5in">24.</td> <td style="text-align: justify">LEASE LIABILITIES</td> </tr> </table> The Group entered into a three-year non-cancellable operating lease contract for leasing a corporate office in Hong Kong since January 2022. In January 2025, upon the expiry of the three-year lease, a new one-year lease contract for the same office premises was entered into by another subsidiary of the Group. The new lease does not contain a purchase option and qualifies as a short-term lease under IFRS 16, with short-term lease expenses of HK$nil, HK$169,000 and HK$1,122,000 recognized in profit or loss for the years ended March 31, 2024, 2025 and 2026, respectively. <table cellpadding="0" cellspacing="0" id="xdx_898_ecustom--DisclosureLeaseLiabilitiesExplanatory_zcguDRqBscai" style="border-collapse: collapse; width: 90%; margin-left: 0.5in" summary="xdx: Disclosure - LEASE LIABILITIES (Details)"> <tr style="vertical-align: bottom; background-color: White"> <td style="font-size: 10pt; text-align: left">Schedule of Lease liabilities</td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td id="xdx_495_20250331_zVWdfj7R1Q8h" style="font-size: 10pt; text-align: right"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td id="xdx_493_20260331_znY9sm8YnCw9" style="font-size: 10pt; text-align: right"> </td> <td style="font-size: 10pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom"> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td colspan="5" style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: center">As of March 31, </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom"> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right"> 2025 HK$’000</td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right"> 2026 HK$’000</td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom"> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right"> </td> <td style="font-size: 10pt; text-align: left"> </td></tr> <tr id="xdx_40F_eifrs-full--NoncurrentLeaseLiabilities_iI_zwUPLuYrl7Ck" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 70%; font-size: 10pt">As of April 1</td> <td style="width: 1%; font-size: 10pt"> </td> <td style="width: 1%; font-size: 10pt; text-align: left"> </td> <td style="width: 12%; font-size: 10pt; text-align: right">843</td> <td style="width: 1%; font-size: 10pt; text-align: left"> </td> <td style="width: 1%; font-size: 10pt"> </td> <td style="width: 1%; font-size: 10pt; text-align: left"> </td> <td style="width: 12%; font-size: 10pt; text-align: right">- </td> <td style="width: 1%; font-size: 10pt; text-align: left"> </td></tr> <tr id="xdx_402_ecustom--InterestExpenses_iI_zllXgMe9ovY2" style="vertical-align: bottom; background-color: White"> <td style="font-size: 10pt; text-align: left">Interest expenses</td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right">18</td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right">- </td> <td style="font-size: 10pt; text-align: left"> </td></tr> <tr id="xdx_40E_ecustom--LeasePayment_iNI_di_z9O3AHcmDDm2" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-size: 10pt; text-align: left; padding-bottom: 1pt">Lease payment</td> <td style="font-size: 10pt; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right">(861</td> <td style="border-bottom: Black 1pt solid; padding-bottom: 1pt; font-size: 10pt; text-align: left">)</td> <td style="font-size: 10pt; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right">- </td> <td style="border-bottom: Black 1pt solid; padding-bottom: 1pt; font-size: 10pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right"> </td> <td style="font-size: 10pt; text-align: left"> </td></tr> <tr id="xdx_400_eifrs-full--LeaseLiabilities_iI_zESGKxXmxnXa" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-size: 10pt; padding-bottom: 1pt">As of March 31</td> <td style="font-size: 10pt; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right">- </td> <td style="border-bottom: Black 1pt solid; padding-bottom: 1pt; font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right">- </td> <td style="border-bottom: Black 1pt solid; padding-bottom: 1pt; font-size: 10pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right"> </td> <td style="font-size: 10pt; text-align: left"> </td></tr> <tr id="xdx_406_eifrs-full--LeaseLiabilitiesAbstract_iB_zmKhZJ8R69Ij" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-decoration: underline; font-size: 10pt; text-align: left">Lease Liabilities</td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right"> </td> <td style="font-size: 10pt; text-align: left"> </td></tr> <tr id="xdx_400_eifrs-full--CurrentLeaseLiabilities_iI_zSBnbVBGtBw6" style="vertical-align: bottom; background-color: White"> <td style="font-size: 10pt; text-align: left; padding-bottom: 1pt">Current portion</td> <td style="font-size: 10pt; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right">- </td> <td style="border-bottom: Black 1pt solid; padding-bottom: 1pt; font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right">- </td> <td style="border-bottom: Black 1pt solid; padding-bottom: 1pt; font-size: 10pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right"> </td> <td style="font-size: 10pt; text-align: left"> </td></tr> <tr id="xdx_404_eifrs-full--DisclosureOfMaturityAnalysisForDerivativeFinancialLiabilitiesAbstract_iB_zUvNncUsjoN4" style="vertical-align: bottom; background-color: White"> <td style="text-decoration: underline; font-size: 10pt; text-align: left">Maturity analysis</td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right"> </td> <td style="font-size: 10pt; text-align: left"> </td></tr> <tr id="xdx_406_ecustom--LessThanOneYear_iI_zSMvBUscpTAj" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-size: 10pt; text-align: left; padding-bottom: 1pt">Less than one year</td> <td style="font-size: 10pt; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right">- </td> <td style="border-bottom: Black 1pt solid; padding-bottom: 1pt; font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right">- </td> <td style="border-bottom: Black 1pt solid; padding-bottom: 1pt; font-size: 10pt; text-align: left"> </td></tr> <tr id="xdx_407_eifrs-full--UndiscountedFinanceLeasePaymentsToBeReceived_iI_zzRhjB1Dpgpd" style="vertical-align: bottom; background-color: White"> <td style="font-size: 10pt; text-align: left">Total undiscounted lease liabilities</td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right">- </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right">- </td> <td style="font-size: 10pt; text-align: left"> </td></tr> <tr id="xdx_40C_ecustom--AmountRepresentingImplicitInterest_iI_zL0jIsx9PxId" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-size: 10pt; text-align: left; padding-bottom: 1pt">Amount representing implicit interest</td> <td style="font-size: 10pt; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right">- </td> <td style="border-bottom: Black 1pt solid; padding-bottom: 1pt; font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right">- </td> <td style="border-bottom: Black 1pt solid; padding-bottom: 1pt; font-size: 10pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right"> </td> <td style="font-size: 10pt; text-align: left"> </td></tr> <tr id="xdx_406_ecustom--LeaseObligation_iI_zk9cjSLu8Y1k" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-size: 10pt; text-align: left; padding-bottom: 1pt">Lease obligation</td> <td style="font-size: 10pt; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right">- </td> <td style="border-bottom: Black 1pt solid; padding-bottom: 1pt; font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right">- </td> <td style="border-bottom: Black 1pt solid; padding-bottom: 1pt; font-size: 10pt; text-align: left"> </td></tr> </table> The weighted average incremental borrowing rates applied to lease liabilities is nil% (2025 and 2024: 5%). Interest expenses for the years ended March 31, 2024, 2025 and 2026 amounted to HK$68,000, HK$18,000 and HK$0nil, respectively, which were included in finance costs.

169000 1122000 <table cellpadding="0" cellspacing="0" id="xdx_898_ecustom--DisclosureLeaseLiabilitiesExplanatory_zcguDRqBscai" style="border-collapse: collapse; width: 90%; margin-left: 0.5in" summary="xdx: Disclosure - LEASE LIABILITIES (Details)"> <tr style="vertical-align: bottom; background-color: White"> <td style="font-size: 10pt; text-align: left">Schedule of Lease liabilities</td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td id="xdx_495_20250331_zVWdfj7R1Q8h" style="font-size: 10pt; text-align: right"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td id="xdx_493_20260331_znY9sm8YnCw9" style="font-size: 10pt; text-align: right"> </td> <td style="font-size: 10pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom"> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td colspan="5" style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: center">As of March 31, </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom"> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right"> 2025 HK$’000</td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right"> 2026 HK$’000</td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom"> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right"> </td> <td style="font-size: 10pt; text-align: left"> </td></tr> <tr id="xdx_40F_eifrs-full--NoncurrentLeaseLiabilities_iI_zwUPLuYrl7Ck" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 70%; font-size: 10pt">As of April 1</td> <td style="width: 1%; font-size: 10pt"> </td> <td style="width: 1%; font-size: 10pt; text-align: left"> </td> <td style="width: 12%; font-size: 10pt; text-align: right">843</td> <td style="width: 1%; font-size: 10pt; text-align: left"> </td> <td style="width: 1%; font-size: 10pt"> </td> <td style="width: 1%; font-size: 10pt; text-align: left"> </td> <td style="width: 12%; font-size: 10pt; text-align: right">- </td> <td style="width: 1%; font-size: 10pt; text-align: left"> </td></tr> <tr id="xdx_402_ecustom--InterestExpenses_iI_zllXgMe9ovY2" style="vertical-align: bottom; background-color: White"> <td style="font-size: 10pt; text-align: left">Interest expenses</td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right">18</td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right">- </td> <td style="font-size: 10pt; text-align: left"> </td></tr> <tr id="xdx_40E_ecustom--LeasePayment_iNI_di_z9O3AHcmDDm2" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-size: 10pt; text-align: left; padding-bottom: 1pt">Lease payment</td> <td style="font-size: 10pt; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right">(861</td> <td style="border-bottom: Black 1pt solid; padding-bottom: 1pt; font-size: 10pt; text-align: left">)</td> <td style="font-size: 10pt; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right">- </td> <td style="border-bottom: Black 1pt solid; padding-bottom: 1pt; font-size: 10pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right"> </td> <td style="font-size: 10pt; text-align: left"> </td></tr> <tr id="xdx_400_eifrs-full--LeaseLiabilities_iI_zESGKxXmxnXa" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-size: 10pt; padding-bottom: 1pt">As of March 31</td> <td style="font-size: 10pt; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right">- </td> <td style="border-bottom: Black 1pt solid; padding-bottom: 1pt; font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right">- </td> <td style="border-bottom: Black 1pt solid; padding-bottom: 1pt; font-size: 10pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right"> </td> <td style="font-size: 10pt; text-align: left"> </td></tr> <tr id="xdx_406_eifrs-full--LeaseLiabilitiesAbstract_iB_zmKhZJ8R69Ij" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-decoration: underline; font-size: 10pt; text-align: left">Lease Liabilities</td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right"> </td> <td style="font-size: 10pt; text-align: left"> </td></tr> <tr id="xdx_400_eifrs-full--CurrentLeaseLiabilities_iI_zSBnbVBGtBw6" style="vertical-align: bottom; background-color: White"> <td style="font-size: 10pt; text-align: left; padding-bottom: 1pt">Current portion</td> <td style="font-size: 10pt; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right">- </td> <td style="border-bottom: Black 1pt solid; padding-bottom: 1pt; font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right">- </td> <td style="border-bottom: Black 1pt solid; padding-bottom: 1pt; font-size: 10pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right"> </td> <td style="font-size: 10pt; text-align: left"> </td></tr> <tr id="xdx_404_eifrs-full--DisclosureOfMaturityAnalysisForDerivativeFinancialLiabilitiesAbstract_iB_zUvNncUsjoN4" style="vertical-align: bottom; background-color: White"> <td style="text-decoration: underline; font-size: 10pt; text-align: left">Maturity analysis</td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right"> </td> <td style="font-size: 10pt; text-align: left"> </td></tr> <tr id="xdx_406_ecustom--LessThanOneYear_iI_zSMvBUscpTAj" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-size: 10pt; text-align: left; padding-bottom: 1pt">Less than one year</td> <td style="font-size: 10pt; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right">- </td> <td style="border-bottom: Black 1pt solid; padding-bottom: 1pt; font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right">- </td> <td style="border-bottom: Black 1pt solid; padding-bottom: 1pt; font-size: 10pt; text-align: left"> </td></tr> <tr id="xdx_407_eifrs-full--UndiscountedFinanceLeasePaymentsToBeReceived_iI_zzRhjB1Dpgpd" style="vertical-align: bottom; background-color: White"> <td style="font-size: 10pt; text-align: left">Total undiscounted lease liabilities</td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right">- </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right">- </td> <td style="font-size: 10pt; text-align: left"> </td></tr> <tr id="xdx_40C_ecustom--AmountRepresentingImplicitInterest_iI_zL0jIsx9PxId" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-size: 10pt; text-align: left; padding-bottom: 1pt">Amount representing implicit interest</td> <td style="font-size: 10pt; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right">- </td> <td style="border-bottom: Black 1pt solid; padding-bottom: 1pt; font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right">- </td> <td style="border-bottom: Black 1pt solid; padding-bottom: 1pt; font-size: 10pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right"> </td> <td style="font-size: 10pt; text-align: left"> </td></tr> <tr id="xdx_406_ecustom--LeaseObligation_iI_zk9cjSLu8Y1k" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-size: 10pt; text-align: left; padding-bottom: 1pt">Lease obligation</td> <td style="font-size: 10pt; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right">- </td> <td style="border-bottom: Black 1pt solid; padding-bottom: 1pt; font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right">- </td> <td style="border-bottom: Black 1pt solid; padding-bottom: 1pt; font-size: 10pt; text-align: left"> </td></tr> </table>

843

18 861 68000 18000 0

<table cellpadding="0" cellspacing="0" style="width: 100%; font-size: 10pt; margin-top: 0pt; margin-bottom: 0pt"> <tr style="vertical-align: top; text-align: justify"> <td style="width: 0pt; text-align: right"></td> <td style="width: 0.5in">25.</td> <td style="text-align: justify">COMMITMENTS AND CONTINGENCIES</td> </tr> </table> Litigation and contingencies From time to time, the Group may become involved in various lawsuits and legal proceedings, which arise in the ordinary course of business. Litigation is subject to inherent uncertainties, and an adverse result in these or other matters may arise from time to time that may harm business. Management is currently not aware of any such legal proceedings or claims that could have, individually or in the aggregate, a material adverse effect on the Group’s business, financial condition, or operating results.

<table cellpadding="0" cellspacing="0" style="width: 100%; font-size: 10pt; margin-top: 0pt; margin-bottom: 0pt"> <tr style="vertical-align: top; text-align: justify"> <td style="width: 0pt; text-align: right"></td> <td style="width: 0.5in">26.</td> <td style="text-align: justify">REGULATORY REQUIREMENTS </td> </tr> </table> <table cellpadding="0" cellspacing="0" id="xdx_892_eifrs-full--DisclosureOfInformationAboutAmountsRecognisedInRelationToRegulatoryDeferralAccountBalancesExplanatory_zyYIDnWeFDGc" style="border-collapse: collapse; width: 90%; margin-left: 0.5in" summary="xdx: Disclosure - REGULATORY REQUIREMENTS (Details)"> <tr style="vertical-align: bottom; background-color: White"> <td style="font-size: 10pt">Schedule of regulatory requirements</td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right"> </td> <td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right"> </td> <td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom"> <td style="white-space: nowrap; font-size: 10pt">Capital requirement as of March 31, 2026</td> <td style="font-size: 10pt; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: right">Minimum regulatory capital requirements HK$’000</td> <td style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: right">Capital level maintained HK$’000</td> <td style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom"> <td style="white-space: nowrap; font-size: 10pt"> </td> <td style="font-size: 10pt"> </td> <td colspan="2" style="white-space: nowrap; font-size: 10pt"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt"> </td> <td colspan="2" style="white-space: nowrap; font-size: 10pt"> </td> <td style="font-size: 10pt"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 70%; font-size: 10pt; text-align: left">Bluemount Securities Limited</td> <td style="width: 1%; font-size: 10pt"> </td> <td style="width: 1%; font-size: 10pt; text-align: left"> </td> <td id="xdx_98F_ecustom--MinimumRegulatoryCapitalRequirements_iI_c20260331__ifrs-full--CapitalRequirementsAxis__custom--BluemountSecuritiesLimitedMember_zPT5FaXccs9h" style="width: 12%; font-size: 10pt; text-align: right" title="Minimum regulatory capital requirements">3,000</td> <td style="white-space: nowrap; width: 1%; font-size: 10pt; text-align: left"> </td> <td style="width: 1%; font-size: 10pt"> </td> <td style="width: 1%; font-size: 10pt; text-align: left"> </td> <td id="xdx_987_ecustom--CapitalLevelMaintainEd_iI_c20260331__ifrs-full--CapitalRequirementsAxis__custom--BluemountSecuritiesLimitedMember_zEODIyo3UACg" style="width: 12%; font-size: 10pt; text-align: right" title="Capital level maintain ed">5,160</td> <td style="white-space: nowrap; width: 1%; font-size: 10pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="font-size: 10pt">BAML1</td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td id="xdx_985_ecustom--MinimumRegulatoryCapitalRequirements_iI_c20260331__ifrs-full--CapitalRequirementsAxis__custom--BluemountAssetManagementLimitedMember_z61WDfhcl4rc" style="font-size: 10pt; text-align: right" title="Minimum regulatory capital requirements">100</td> <td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td id="xdx_986_ecustom--CapitalLevelMaintainEd_iI_c20260331__ifrs-full--CapitalRequirementsAxis__custom--BluemountAssetManagementLimitedMember_zFeu4FoWGzY4" style="font-size: 10pt; text-align: right" title="Capital level maintain ed">258</td> <td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td></tr> </table> <table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 90%; margin-left: 0.5in"> <tr style="vertical-align: bottom"> <td style="white-space: nowrap; font-size: 10pt">Capital requirement as of March 31, 2025</td> <td style="font-size: 10pt; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: right">Minimum regulatory capital requirements HK$’000</td> <td style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: right">Capital level maintained HK$’000</td> <td style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom"> <td style="white-space: nowrap; font-size: 10pt"> </td> <td style="font-size: 10pt"> </td> <td colspan="2" style="white-space: nowrap; font-size: 10pt"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt"> </td> <td colspan="2" style="white-space: nowrap; font-size: 10pt"> </td> <td style="font-size: 10pt"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 70%; font-size: 10pt; text-align: left">Bluemount Securities Limited</td> <td style="width: 1%; font-size: 10pt"> </td> <td style="width: 1%; font-size: 10pt; text-align: left"> </td> <td id="xdx_988_ecustom--MinimumRegulatoryCapitalRequirements_iI_c20250331__ifrs-full--CapitalRequirementsAxis__custom--BluemountSecuritiesLimitedMember_zgB789MIIEs6" style="width: 12%; font-size: 10pt; text-align: right" title="Minimum regulatory capital requirements">3,000</td> <td style="white-space: nowrap; width: 1%; font-size: 10pt; text-align: left"> </td> <td style="width: 1%; font-size: 10pt"> </td> <td style="width: 1%; font-size: 10pt; text-align: left"> </td> <td id="xdx_98D_ecustom--CapitalLevelMaintainEd_iI_c20250331__ifrs-full--CapitalRequirementsAxis__custom--BluemountSecuritiesLimitedMember_zfKUjkAzVLt" style="width: 12%; font-size: 10pt; text-align: right" title="Capital level maintain ed">4,532</td> <td style="white-space: nowrap; width: 1%; font-size: 10pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="font-size: 10pt">BAML1</td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td id="xdx_988_ecustom--MinimumRegulatoryCapitalRequirements_iI_c20250331__ifrs-full--CapitalRequirementsAxis__custom--BluemountAssetManagementLimitedMember_zWvFpSB7cHs7" style="font-size: 10pt; text-align: right" title="Minimum regulatory capital requirements">100</td> <td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td id="xdx_98B_ecustom--CapitalLevelMaintainEd_iI_c20250331__ifrs-full--CapitalRequirementsAxis__custom--BluemountAssetManagementLimitedMember_zZqfecmiAIu6" style="font-size: 10pt; text-align: right" title="Capital level maintain ed">611</td> <td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td></tr> </table> The Group’s operation subsidiaries maintain a capital level greater than the minimum regulatory capital requirements and it is in compliance with the minimum regulatory capital established by the HKSFC. 1 BAML is only required to file its regulatory returns for June and December of every year. The capital levels reflected for the years or periods end represented the latest submitted regulatory form information.

<table cellpadding="0" cellspacing="0" id="xdx_892_eifrs-full--DisclosureOfInformationAboutAmountsRecognisedInRelationToRegulatoryDeferralAccountBalancesExplanatory_zyYIDnWeFDGc" style="border-collapse: collapse; width: 90%; margin-left: 0.5in" summary="xdx: Disclosure - REGULATORY REQUIREMENTS (Details)"> <tr style="vertical-align: bottom; background-color: White"> <td style="font-size: 10pt">Schedule of regulatory requirements</td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right"> </td> <td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right"> </td> <td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom"> <td style="white-space: nowrap; font-size: 10pt">Capital requirement as of March 31, 2026</td> <td style="font-size: 10pt; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: right">Minimum regulatory capital requirements HK$’000</td> <td style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: right">Capital level maintained HK$’000</td> <td style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom"> <td style="white-space: nowrap; font-size: 10pt"> </td> <td style="font-size: 10pt"> </td> <td colspan="2" style="white-space: nowrap; font-size: 10pt"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt"> </td> <td colspan="2" style="white-space: nowrap; font-size: 10pt"> </td> <td style="font-size: 10pt"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 70%; font-size: 10pt; text-align: left">Bluemount Securities Limited</td> <td style="width: 1%; font-size: 10pt"> </td> <td style="width: 1%; font-size: 10pt; text-align: left"> </td> <td id="xdx_98F_ecustom--MinimumRegulatoryCapitalRequirements_iI_c20260331__ifrs-full--CapitalRequirementsAxis__custom--BluemountSecuritiesLimitedMember_zPT5FaXccs9h" style="width: 12%; font-size: 10pt; text-align: right" title="Minimum regulatory capital requirements">3,000</td> <td style="white-space: nowrap; width: 1%; font-size: 10pt; text-align: left"> </td> <td style="width: 1%; font-size: 10pt"> </td> <td style="width: 1%; font-size: 10pt; text-align: left"> </td> <td id="xdx_987_ecustom--CapitalLevelMaintainEd_iI_c20260331__ifrs-full--CapitalRequirementsAxis__custom--BluemountSecuritiesLimitedMember_zEODIyo3UACg" style="width: 12%; font-size: 10pt; text-align: right" title="Capital level maintain ed">5,160</td> <td style="white-space: nowrap; width: 1%; font-size: 10pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="font-size: 10pt">BAML1</td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td id="xdx_985_ecustom--MinimumRegulatoryCapitalRequirements_iI_c20260331__ifrs-full--CapitalRequirementsAxis__custom--BluemountAssetManagementLimitedMember_z61WDfhcl4rc" style="font-size: 10pt; text-align: right" title="Minimum regulatory capital requirements">100</td> <td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td id="xdx_986_ecustom--CapitalLevelMaintainEd_iI_c20260331__ifrs-full--CapitalRequirementsAxis__custom--BluemountAssetManagementLimitedMember_zFeu4FoWGzY4" style="font-size: 10pt; text-align: right" title="Capital level maintain ed">258</td> <td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td></tr> </table> <table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 90%; margin-left: 0.5in"> <tr style="vertical-align: bottom"> <td style="white-space: nowrap; font-size: 10pt">Capital requirement as of March 31, 2025</td> <td style="font-size: 10pt; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: right">Minimum regulatory capital requirements HK$’000</td> <td style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: right">Capital level maintained HK$’000</td> <td style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom"> <td style="white-space: nowrap; font-size: 10pt"> </td> <td style="font-size: 10pt"> </td> <td colspan="2" style="white-space: nowrap; font-size: 10pt"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt"> </td> <td colspan="2" style="white-space: nowrap; font-size: 10pt"> </td> <td style="font-size: 10pt"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 70%; font-size: 10pt; text-align: left">Bluemount Securities Limited</td> <td style="width: 1%; font-size: 10pt"> </td> <td style="width: 1%; font-size: 10pt; text-align: left"> </td> <td id="xdx_988_ecustom--MinimumRegulatoryCapitalRequirements_iI_c20250331__ifrs-full--CapitalRequirementsAxis__custom--BluemountSecuritiesLimitedMember_zgB789MIIEs6" style="width: 12%; font-size: 10pt; text-align: right" title="Minimum regulatory capital requirements">3,000</td> <td style="white-space: nowrap; width: 1%; font-size: 10pt; text-align: left"> </td> <td style="width: 1%; font-size: 10pt"> </td> <td style="width: 1%; font-size: 10pt; text-align: left"> </td> <td id="xdx_98D_ecustom--CapitalLevelMaintainEd_iI_c20250331__ifrs-full--CapitalRequirementsAxis__custom--BluemountSecuritiesLimitedMember_zfKUjkAzVLt" style="width: 12%; font-size: 10pt; text-align: right" title="Capital level maintain ed">4,532</td> <td style="white-space: nowrap; width: 1%; font-size: 10pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="font-size: 10pt">BAML1</td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td id="xdx_988_ecustom--MinimumRegulatoryCapitalRequirements_iI_c20250331__ifrs-full--CapitalRequirementsAxis__custom--BluemountAssetManagementLimitedMember_zWvFpSB7cHs7" style="font-size: 10pt; text-align: right" title="Minimum regulatory capital requirements">100</td> <td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td id="xdx_98B_ecustom--CapitalLevelMaintainEd_iI_c20250331__ifrs-full--CapitalRequirementsAxis__custom--BluemountAssetManagementLimitedMember_zZqfecmiAIu6" style="font-size: 10pt; text-align: right" title="Capital level maintain ed">611</td> <td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td></tr> </table>

3000 5160 100 258 3000 4532 100 611

<table cellpadding="0" cellspacing="0" style="width: 100%; font-size: 10pt; margin-top: 0pt; margin-bottom: 0pt"> <tr style="vertical-align: top; text-align: justify"> <td style="width: 0pt; text-align: right"></td> <td style="width: 0.5in">27.</td> <td style="text-align: justify">CAPITAL RISK MANAGEMENT</td> </tr> </table> The Group manages its capital to ensure that the Group will be able to continue as a going concern while maximizing the return to the shareholders through the optimization of the debt and equity balance. The directors have agreed not to demand for repayment from the Group for the next coming twelve months from the date of reporting period and agreed to provide adequate funds to enable the Group to meet in full its financial obligations as they fall due for the foreseeable future. The Group’s overall strategy remains unchanged from prior year. The directors of the Group review the capital structure on an on-going basis. As part of this review, the directors consider the cost of capital and the risks associated with the share capital. Based on recommendations of the directors, the Group will balance its overall capital structure through the payment of dividends, new share issues and share buy-backs as well as the issue of new debts or the redemption of existing debts.

<table cellpadding="0" cellspacing="0" style="width: 100%; font-size: 10pt; margin-top: 0pt; margin-bottom: 0pt"> <tr style="vertical-align: top; text-align: justify"> <td style="width: 0pt; text-align: right"></td> <td style="width: 0.5in">28.</td> <td style="text-align: justify">FINANCIAL INSTRUMENTS</td> </tr> </table> <table cellpadding="0" cellspacing="0" style="width: 100%; font-size: 10pt; margin-top: 0pt; margin-bottom: 0pt"> <tr style="vertical-align: top"> <td style="width: 0.5in"></td> <td style="width: 0.5in">(a)</td> <td>Categories of financial instruments</td></tr> </table> <table cellpadding="0" cellspacing="0" id="xdx_892_ecustom--DisclosureFinancialInstrumentsExplanatory_zPYBgl8q3SZd" style="border-collapse: collapse; width: 90%; margin-left: 0.5in" summary="xdx: Disclosure - FINANCIAL INSTRUMENTS (Details)"> <tr style="vertical-align: bottom; background-color: White"> <td style="font-size: 10pt; text-align: left">Schedule of categories of financial instruments</td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td id="xdx_495_20250331__ifrs-full--ClassesOfFinancialInstrumentsAxis__custom--CategoriesOfFinancialInstrumentsMember_zJhoU2U7rcX9" style="font-size: 10pt; text-align: right"> </td> <td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td id="xdx_49D_20260331__ifrs-full--ClassesOfFinancialInstrumentsAxis__custom--CategoriesOfFinancialInstrumentsMember_zCjhxsSa4VYj" style="font-size: 10pt; text-align: right"> </td> <td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom"> <td style="white-space: nowrap; font-size: 10pt"> </td> <td style="font-size: 10pt; padding-bottom: 1pt"> </td> <td colspan="6" style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: center">As of March 31,</td> <td style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom"> <td style="white-space: nowrap; font-size: 10pt"> </td> <td style="font-size: 10pt"> </td> <td colspan="2" style="white-space: nowrap; font-size: 10pt; text-align: right">2025</td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt"> </td> <td colspan="2" style="white-space: nowrap; font-size: 10pt; text-align: right">2026</td> <td style="font-size: 10pt"> </td></tr> <tr style="vertical-align: bottom"> <td style="font-size: 10pt; padding-bottom: 1pt"> </td> <td style="font-size: 10pt; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right">HK$’000</td> <td style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right">HK$’000</td> <td style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom"> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right"> </td> <td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right"> </td> <td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td></tr> <tr id="xdx_407_ecustom--FinancialAssetsAbstract_iB_zzOO9NrWsn3l" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-size: 10pt; font-weight: bold; text-align: left">Financial assets</td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right"> </td> <td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right"> </td> <td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td></tr> <tr id="xdx_402_ecustom--AmortisedCostAbstract_iB_zxUt1OoY24zb" style="vertical-align: bottom; background-color: White"> <td style="text-decoration: underline; font-size: 10pt; text-align: left">Amortized cost</td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right"> </td> <td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right"> </td> <td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td></tr> <tr id="xdx_40E_eifrs-full--TradeReceivables_iI_zX5kjGYZJFhi" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 70%; font-size: 10pt; text-align: left">Trade receivables - net</td> <td style="width: 1%; font-size: 10pt"> </td> <td style="width: 1%; font-size: 10pt; text-align: left"> </td> <td style="width: 12%; font-size: 10pt; text-align: right">14,704</td> <td style="white-space: nowrap; width: 1%; font-size: 10pt; text-align: left"> </td> <td style="width: 1%; font-size: 10pt"> </td> <td style="width: 1%; font-size: 10pt; text-align: left"> </td> <td style="width: 12%; font-size: 10pt; text-align: right">64,600</td> <td style="white-space: nowrap; width: 1%; font-size: 10pt; text-align: left"> </td></tr> <tr id="xdx_40B_eifrs-full--OtherReceivables_iI_z7sLVoTdRNei" style="vertical-align: bottom; background-color: White"> <td style="font-size: 10pt; text-align: left">Deposit and other receivables</td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right">638</td> <td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right">2,476</td> <td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td></tr> <tr id="xdx_403_ecustom--BankBalanceClientAccounts_iI_zwstKcOa3lPk" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-size: 10pt; text-align: left">Bank balance – client accounts</td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right">54,503</td> <td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right">965</td> <td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td></tr> <tr id="xdx_40D_ecustom--BankBalancesAndCash_iI_zmUVx5oacfOj" style="vertical-align: bottom; background-color: White"> <td style="font-size: 10pt; text-align: left; padding-bottom: 1pt">Bank balances and cash</td> <td style="font-size: 10pt; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right">6,084</td> <td style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right">7,360</td> <td style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right"> </td> <td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right"> </td> <td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td></tr> <tr id="xdx_406_eifrs-full--FinancialAssets_iI_zjCBqb6AK3t2" style="vertical-align: bottom; background-color: White"> <td style="color: White; font-size: 10pt; padding-bottom: 1pt">Financial assets</td> <td style="font-size: 10pt; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right">75,929</td> <td style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right">75,401</td> <td style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right"> </td> <td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right"> </td> <td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="font-size: 10pt; font-weight: bold; text-align: left">Financial liabilities</td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right"> </td> <td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right"> </td> <td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td></tr> <tr id="xdx_405_eifrs-full--DepositsAtAmortisedCost_iI_z1UwgX0ZymIf" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-decoration: underline; font-size: 10pt; text-align: left">Amortized cost</td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right"> </td> <td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right"> </td> <td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td></tr> <tr id="xdx_40F_eifrs-full--TradeAndOtherPayables_iI_zLQLGlasbiE2" style="vertical-align: bottom; background-color: White"> <td style="font-size: 10pt; text-align: left">Trade payables</td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right">55,829</td> <td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right">1,858</td> <td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td></tr> <tr id="xdx_402_eifrs-full--OtherPayables_iI_z9460gfMb0aj" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-size: 10pt; text-align: left">Other payables</td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right">1,756</td> <td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right">2,090</td> <td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td></tr> <tr id="xdx_40B_ecustom--AmountDueToDirector_iI_zgBeBe7FwnD2" style="vertical-align: bottom; background-color: White"> <td style="font-size: 10pt; text-align: left">Amount due to a director</td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right">3,407</td> <td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right">3,204</td> <td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td></tr> <tr id="xdx_40E_ecustom--LoanFromFormerRelatedCompany_iI_z0FBbAmtXbbh" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-size: 10pt; text-align: left; padding-bottom: 1pt">Loan from a former related company</td> <td style="font-size: 10pt; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right">150</td> <td style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right">-</td> <td style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right"> </td> <td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right"> </td> <td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td></tr> <tr id="xdx_40B_eifrs-full--FinancialLiabilities_iI_zjGwqkZBX41b" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="color: rgb(204,238,255); font-size: 10pt; padding-bottom: 1pt">Financial liabilities</td> <td style="font-size: 10pt; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right">61,142</td> <td style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right">7,152</td> <td style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: left"> </td></tr> </table> <table cellpadding="0" cellspacing="0" style="width: 100%; font-size: 10pt; margin-top: 0pt; margin-bottom: 0pt"> <tr style="vertical-align: top"> <td style="width: 0.5in"></td> <td style="width: 0.5in">(b)</td> <td>Financial risk management objectives and policies</td></tr> </table> The major financial instruments of the Group include trade and other receivables, bank balances and cash, bank balances - client accounts, trade and other payables, amount due to a director and loan from a former related company. Details of the financial instruments are disclosed in the respective notes. The risks associated with these financial instruments include market risk (represented by interest rate risk), credit risk and liquidity risk. The policies on how to mitigate these risks are set out below. The Group’s management manages and monitors these exposures to ensure appropriate measures are implemented in a timely and effective manner. <table cellpadding="0" cellspacing="0" style="width: 100%; font-size: 10pt; margin-top: 0pt; margin-bottom: 0pt"> <tr style="vertical-align: top"> <td style="width: 1in"></td> <td style="width: 0.5in">(i)</td> <td>Market risk</td></tr> </table> Interest rate risk The Group is primarily exposed to fair value interest rate risk in relation to bank balances. The Group has not used any derivative contracts to hedge its exposure to such interest rate risk. However, the directors of the Group monitors interest rate exposure and will consider other necessary action when significant interest rate exposure is anticipated. Sensitivity analysis No sensitivity analysis is presented since the directors of the Group consider that the Group’s exposure to interest rate risk is insignificant. <table cellpadding="0" cellspacing="0" style="width: 100%; font-size: 10pt; margin-top: 0pt; margin-bottom: 0pt"> <tr style="vertical-align: top"> <td style="width: 1in"></td> <td style="width: 0.5in">(ii)</td> <td>Credit risk</td></tr> </table> Credit risk refers to the risk that the Group’s counterparties default on their contractual obligations resulting in financial losses to the Group. The Group’s credit risk exposures are primarily attributable to bank balances - client accounts, bank balances and cash and trade and other receivables. The Group does not hold any collateral or other credit enhancements to cover its credit risks associated with its financial assets. Bank balances – client accounts Cash segregated for regulatory purpose is deposited in financial institutions as required by the Hong Kong Securities and Futures Ordinance. These financial institutions are of sound credit ratings and hence management believes that there is no significant credit risk related to cash held for regulatory purpose. The Group’s securities trading activities are transacted on either a cash or margin basis. The Group’s credit risk is limited because substantially all of the contracts entered into are settled directly at securities clearing organizations. In margin transactions, the Group extends credit to customers subject to various regulatory and internal margin requirements, collateralized by cash and securities in the customers’ account. IPO loans are exposed to credit risk from customers who fail to repay the loans upon IPO stock allotment. The Gorup monitors the customers’ collateral level and has the right to dispose of the newly allotted stocks once the stocks first start trading. No IPO loans are outstanding as of March 31, 2025 and 2026. In connection with its clearing activities, the Group is obligated to settle transactions with brokers and other financial institutions even if its customers fail to meet their obligations to the Group. Customers are required to complete their transactions by the settlement date, generally two business days after the trade date. If customers do not fulfil their contractual obligations, the Group may incur losses. The Group has established procedures to reduce this risk by generally requiring customers to deposit sufficient cash and/or securities into their account prior to placing an order. Bank balances and cash The credit risk of bank balances and cash is limited because the majority of the counterparties are international banks with good reputation. Based on the average loss rate, the 12m ECL on bank balances is considered to be insignificant. Expected credit losses assessment The Group’s maximum exposure to credit risk in the event that counterparties fail to perform their obligations at the end of the reporting period in relation to each class of recognized financial assets is the carrying amounts of those assets as stated in the consolidated statement of financial position. The Group’s credit risk is primarily attributable to its trade and other receivables. In order to minimize credit risk, the directors review the recoverable amount of each individual receivable regularly to ensure that adequate impairment losses are recognized for irrecoverable receivable. In this regard, the directors consider that the Group’s credit risk is significantly reduced. The Group considers whether there has been a significant increase in credit risk of financial assets on an ongoing basis throughout each reporting period by comparing the risk of a default occurring as at the reporting date with the risk of default as at the date of initial recognition. It considers available reasonable and supportive forwarding-looking information. Especially the following information is used: <table cellpadding="0" cellspacing="0" style="width: 100%; font-size: 10pt; margin-top: 0pt; margin-bottom: 0pt"> <tr style="vertical-align: top"> <td style="width: 1in"></td> <td style="width: 0.5in">-</td> <td>internal credit rating;</td></tr> </table> <table cellpadding="0" cellspacing="0" style="width: 100%; font-size: 10pt; margin-top: 0pt; margin-bottom: 0pt"> <tr style="vertical-align: top"> <td style="width: 1in"></td> <td style="width: 0.5in">-</td> <td>external credit rating (if available);</td></tr> </table> <table cellpadding="0" cellspacing="0" style="width: 100%; font-size: 10pt; line-height: 103%; margin-top: 0pt; margin-bottom: 0pt"> <tr style="vertical-align: top"> <td style="width: 1in"></td> <td style="width: 0.5in">-</td> <td style="padding-right: 14.6pt">actual or expected significant adverse changes in business, financial or economic conditions that are expected to cause a significant change to the borrower’s ability to meet its obligations;</td></tr> </table> <table cellpadding="0" cellspacing="0" style="width: 100%; font-size: 10pt; margin-top: 0pt; margin-bottom: 0pt"> <tr style="vertical-align: top"> <td style="width: 1in"></td> <td style="width: 0.5in">-</td> <td>actual or expected significant changes in the operating results of the borrower;</td></tr> </table> <table cellpadding="0" cellspacing="0" style="width: 100%; font-size: 10pt; margin-top: 0pt; margin-bottom: 0pt"> <tr style="vertical-align: top"> <td style="width: 1in"></td> <td style="width: 0.5in">-</td> <td>significant increases in credit risk on other financial instruments of the same borrower; and</td></tr> </table> <table cellpadding="0" cellspacing="0" style="width: 100%; font-size: 10pt; margin-top: 0pt; margin-bottom: 0pt"> <tr style="vertical-align: top"> <td style="width: 1in"></td> <td style="width: 0.5in">-</td> <td>significant changes in the expected performance and behavior of the borrower, including changes in the payment status of borrowers.</td></tr> </table> Despite the aforegoing, the Group assumes that the credit risk on a debt instrument has not increased significantly since initial recognition if the debt instrument is determined to have low credit risk at the reporting date. A debt instrument is determined to have low credit risk if (i) it has a low risk of default, (ii) the borrower has a strong capacity to meet its contractual cash flow obligations in the near term and (iii) adverse changes in economic and business conditions in the longer term may, but will not necessarily, reduce the ability of the borrower to fulfil its contractual cash flow obligations. Financial assets are written off when there is no reasonable expectation of recovery, such as a debtor failing to engage in a repayment plan with the Group. Where loans or receivables have been written off, the Group, if practicable and economical, continues to engage in enforcement activity to attempt to recover the receivable due. The Group regularly monitors the effectiveness of the criteria used to identify whether there has been a significant increase in credit risk and revises them as appropriate to ensure that the criteria are capable of identifying significant increase in credit risk before the amount becomes past due. The Group applies simplified approach under IFRS 9 to provide for ECL using lifetime expected loss provision for trade receivables from contracts with customers and assessed the impairment assessment with credit-impaired individually by making periodic assessments on the recoverability of the receivables based on the historical credit loss experience, adjusted for factors that are specific to the debtors, general economic conditions, assessment of both the current conditions and repayment arrangements with the customers at the reporting date as well as the forecast of future conditions. The provision rates are based on the historical credit loss experience and are adjusted for forward-looking information that is available without undue cost or effort. At every reporting date, the historical observed default rates are reassessed and changes in the forward-looking information are considered. For internal credit risk management, the Group considers an event of default occurs when information developed internally or obtained from external sources indicates that the debtor is unlikely to pay its creditors, including the Group, in full. It is presumed that default has occurred when a financial asset is more than 90 days past due unless the Group has reasonable and supportable information to demonstrate that a more lagging default criterion is more appropriate. When assessing expected credit losses, default receivables are subject to higher provisions compared to non-default receivables. This is to account for the increased credit risk associated with defaults. The Group enters into additional payment arrangements with certain customers who have overdue balances. These arrangements serve as structured repayment plans, clearly outlining the repayment schedule for the amounts owed by these customers. In assessing the recoverability of the trade receivables, the Group thoroughly evaluates the financial condition of each customer, taking into consideration their financial statements, historical payment records, and direct communications. Based on this comprehensive assessment, the Group may determine that certain trade receivables overdue by more than 90 days should not be considered in default, as the repayment plans provide a reasonable basis for expecting recovery. Generally, the ECL is estimated as the difference between all contractual cash flows that are due to the Group in accordance with the contract and all the cash flows that the Group expects to receive, discounted at the effective interest rate determined at initial recognition. The Group uses two categories for non-trade receivables which reflect their credit risk and how the loss provision is determined for each of the categories. In calculating the expected credit loss rates, the Group considers historical loss rates for each category and adjusts for forward-looking data. <table cellpadding="0" cellspacing="0" id="xdx_89E_eifrs-full--DisclosureOfCreditRiskExposureExplanatory_zyD1I57AMBM4" style="border-collapse: collapse; width: 85%; margin-left: 1in" summary="xdx: Disclosure - FINANCIAL INSTRUMENTS (Details 1)"> <tr style="vertical-align: bottom"> <td style="font-size: 10pt">Schedule of non-trade receivables</td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt"> </td></tr> <tr style="vertical-align: bottom"> <td style="text-decoration: underline; width: 25%; font-size: 10pt; padding-left: 0.15pt">Category</td> <td style="width: 1%; font-size: 10pt"> </td> <td style="text-decoration: underline; width: 41%; font-size: 10pt">Definition</td> <td style="width: 1%; font-size: 10pt"> </td> <td style="text-decoration: underline; width: 32%; font-size: 10pt; text-align: left">Loss provision</td></tr> <tr style="vertical-align: bottom"> <td style="font-size: 10pt; padding-left: 0.15pt"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt"> </td></tr> <tr style="vertical-align: bottom; background-color: #CCEDFF"> <td style="font-size: 10pt; padding-left: 0.15pt">Performing</td> <td style="font-size: 10pt"> </td> <td id="xdx_98A_ecustom--Definitions_c20250401__20260331__ifrs-full--ClassesOfAcquiredReceivablesAxis__custom--PerformingMember_zEfSh34FCxQl" style="font-size: 10pt; text-align: left" title="Definition">Low risk of default and strong capacity to repay</td> <td style="font-size: 10pt"> </td> <td id="xdx_987_ecustom--LossProvision_c20250401__20260331__ifrs-full--ClassesOfAcquiredReceivablesAxis__custom--PerformingMember_zJKY68dX8c0l" style="font-size: 10pt" title="Loss provision">12m ECL</td></tr> <tr style="vertical-align: bottom"> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt"> </td></tr> <tr style="vertical-align: bottom; background-color: #CCEDFF"> <td style="font-size: 10pt; padding-left: 0.15pt">Non-performing</td> <td style="font-size: 10pt"> </td> <td id="xdx_98C_ecustom--Definitions_c20250401__20260331__ifrs-full--ClassesOfAcquiredReceivablesAxis__custom--NonPerformingMember_z4LR6Z5NbfF2" style="font-size: 10pt; text-align: left" title="Definition">Significant increase in credit risk</td> <td style="font-size: 10pt"> </td> <td id="xdx_984_ecustom--LossProvision_c20250401__20260331__ifrs-full--ClassesOfAcquiredReceivablesAxis__custom--NonPerformingMember_zoMePTK03wmh" style="font-size: 10pt; text-align: left" title="Loss provision">Lifetime ECL</td></tr> </table> <table cellpadding="0" cellspacing="0" id="xdx_894_ecustom--DisclosureExpectedCreditLossesExplanatory_zAMpARJZR5Hi" style="border-collapse: collapse; width: 85%; margin-left: 1in" summary="xdx: Disclosure - FINANCIAL INSTRUMENTS (Details 2)"> <tr style="vertical-align: bottom; background-color: White"> <td style="font-size: 10pt; text-align: left; padding-left: 0.15pt">Schedule of expected credit losses </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right"> </td> <td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right"> </td> <td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom"> <td style="padding-bottom: 1pt; white-space: nowrap; font-size: 10pt"> </td> <td style="padding-bottom: 1pt; font-size: 10pt"> </td> <td colspan="6" style="border-bottom: Black 1pt solid; text-align: center; white-space: nowrap; font-size: 10pt">As of March 31,</td> <td style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom"> <td style="white-space: nowrap; font-size: 10pt"> </td> <td style="font-size: 10pt"> </td> <td colspan="2" style="text-align: right; white-space: nowrap; font-size: 10pt">2025</td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt"> </td> <td colspan="2" style="text-align: right; white-space: nowrap; font-size: 10pt">2026</td> <td style="font-size: 10pt"> </td></tr> <tr style="vertical-align: bottom"> <td style="padding-bottom: 1pt; white-space: nowrap; font-size: 10pt"> </td> <td style="padding-bottom: 1pt; font-size: 10pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: right">HK$’000</td> <td style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: left"> </td> <td style="padding-bottom: 1pt; font-size: 10pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: right">HK$’000</td> <td style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom"> <td style="text-decoration: underline; font-size: 10pt; text-align: left; padding-left: 0.15pt">Breakdown of impairment allowance</td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right"> </td> <td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right"> </td> <td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: #CCEDFF"> <td style="width: 70%; font-size: 10pt; text-align: left; padding-bottom: 1pt; padding-left: 0.15pt">Trade receivables from contracts with customers</td> <td style="width: 1%; font-size: 10pt; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; width: 1%; font-size: 10pt; text-align: left"> </td> <td id="xdx_98B_eifrs-full--TradeReceivables_iI_c20250331__ifrs-full--TypesOfRisksAxis__custom--ContractsWithCustomersMember_zSai9uhfTjLa" style="border-bottom: Black 1pt solid; width: 12%; font-size: 10pt; text-align: right" title="Trade receivables">24,184</td> <td style="border-bottom: Black 1pt solid; white-space: nowrap; width: 1%; font-size: 10pt; text-align: left"> </td> <td style="width: 1%; font-size: 10pt; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; width: 1%; font-size: 10pt; text-align: left"> </td> <td id="xdx_981_eifrs-full--TradeReceivables_iI_c20260331__ifrs-full--TypesOfRisksAxis__custom--ContractsWithCustomersMember_zgz8ojHEqvld" style="border-bottom: Black 1pt solid; width: 12%; font-size: 10pt; text-align: right" title="Trade receivables">33,660</td> <td style="border-bottom: Black 1pt solid; white-space: nowrap; width: 1%; font-size: 10pt; text-align: left"> </td></tr> </table> ECL for trade receivables from contracts with customers The Group applies simplified approach under IFRS 9 to provide for ECL using lifetime expected loss provision for trade receivables from contracts with customers and assessed the impairment assessment with credit-impaired individually by making periodic assessments on the recoverability of the receivables based on the historical credit loss experience, adjusted for factors that are specific to the debtors, general economic conditions, assessment of both the current conditions and repayment arrangements with the customers at the reporting date as well as the forecast of future conditions. The provision rates are based on the historical credit loss experience and are adjusted for forward-looking information that is available without undue cost or effort. At every reporting date, the historical observed default rates are reassessed and changes in the forward-looking information are considered. The Group enters into additional payment arrangements with certain customers who have overdue balances. These arrangements serve as structured repayment plans, clearly outlining the repayment schedule for the amounts owed by these customers. In assessing the recoverability of the trade receivables, the Group thoroughly evaluates the financial condition of each customer, taking into consideration their financial statements, historical payment records, and direct communications. Based on this comprehensive assessment, the Group may determine that certain trade receivables overdue by more than 90 days should not be considered in default, as the repayment plans provide a reasonable basis for expecting recovery. The information about the ECL for the trade receivables from contracts with customers at the end of the reporting period based on the Group’s internal credit risk grading assessment is summarized below. <table cellpadding="0" cellspacing="0" id="xdx_89F_ecustom--DisclosureInternalCreditRiskGradingExplanatory_z6uzzHMT1NRl" style="border-collapse: collapse; width: 85%; margin-left: 1in" summary="xdx: Disclosure - FINANCIAL INSTRUMENTS (Details 3)"> <tr style="vertical-align: bottom"> <td style="font-size: 10pt; padding-left: 0.15pt">Schedule of internal credit risk grading</td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right"> </td> <td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right"> </td> <td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right"> </td> <td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: right; white-space: nowrap; font-size: 10pt"> </td> <td style="text-align: right; font-size: 10pt"> </td> <td colspan="2" style="text-align: right; white-space: nowrap; font-size: 10pt">Gross carrying amount</td> <td style="text-align: right; font-size: 10pt"> </td> <td style="text-align: right; font-size: 10pt"> </td> <td colspan="2" style="text-align: right; white-space: nowrap; font-size: 10pt">Loss allowance</td> <td style="text-align: right; font-size: 10pt"> </td> <td style="text-align: right; font-size: 10pt"> </td> <td colspan="2" style="text-align: right; white-space: nowrap; font-size: 10pt">Net carrying amount</td> <td style="text-align: right; font-size: 10pt"> </td></tr> <tr style="vertical-align: bottom"> <td style="padding-bottom: 1pt; text-align: right; white-space: nowrap; font-size: 10pt"> </td> <td style="padding-bottom: 1pt; text-align: right; font-size: 10pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: right; white-space: nowrap; font-size: 10pt">HK$’000</td> <td style="border-bottom: Black 1pt solid; padding-bottom: 1pt; text-align: right; font-size: 10pt"> </td> <td style="padding-bottom: 1pt; text-align: right; font-size: 10pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: right; white-space: nowrap; font-size: 10pt">HK$’000</td> <td style="border-bottom: Black 1pt solid; padding-bottom: 1pt; text-align: right; font-size: 10pt"> </td> <td style="padding-bottom: 1pt; text-align: right; font-size: 10pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: right; white-space: nowrap; font-size: 10pt">HK$’000</td> <td style="border-bottom: Black 1pt solid; padding-bottom: 1pt; text-align: right; font-size: 10pt"> </td></tr> <tr style="vertical-align: bottom"> <td style="white-space: nowrap; font-size: 10pt"> </td> <td style="font-size: 10pt"> </td> <td colspan="2" style="white-space: nowrap; font-size: 10pt"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt"> </td> <td colspan="2" style="white-space: nowrap; font-size: 10pt"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt"> </td> <td colspan="2" style="white-space: nowrap; font-size: 10pt"> </td> <td style="font-size: 10pt"> </td></tr> <tr style="vertical-align: bottom; background-color: #CCEDFF"> <td style="font-size: 10pt; font-weight: bold; padding-left: 0.15pt">At March 31, 2025</td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right"> </td> <td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right"> </td> <td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right"> </td> <td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom"> <td style="width: 55%; font-size: 10pt; padding-bottom: 1pt; padding-left: 0.15pt">Non-performing</td> <td style="width: 1%; font-size: 10pt; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; width: 1%; font-size: 10pt; text-align: left"> </td> <td id="xdx_989_ecustom--NonPerformingCreditRisk_iI_c20250331__ifrs-full--TypesOfRisksAxis__ifrs-full--GrossCarryingAmountMember_zv5y24mvmvv3" style="border-bottom: Black 1pt solid; width: 12%; font-size: 10pt; text-align: right" title="Non performing credit risk">38,888</td> <td style="border-bottom: Black 1pt solid; white-space: nowrap; width: 1%; font-size: 10pt; text-align: left"> </td> <td style="width: 1%; font-size: 10pt; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; width: 1%; font-size: 10pt; text-align: left"> </td> <td id="xdx_988_ecustom--NonPerformingCreditRisk_iI_c20250331__ifrs-full--TypesOfRisksAxis__ifrs-full--AllowanceForCreditLossesMember_zGwKuwg5mnwg" style="border-bottom: Black 1pt solid; width: 12%; font-size: 10pt; text-align: right" title="Non performing credit risk">(24,184</td> <td style="border-bottom: Black 1pt solid; white-space: nowrap; width: 1%; font-size: 10pt; text-align: left">)</td> <td style="width: 1%; font-size: 10pt; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; width: 1%; font-size: 10pt; text-align: left"> </td> <td id="xdx_988_ecustom--NonPerformingCreditRisk_iI_c20250331_zOIEsdQ32TT3" style="border-bottom: Black 1pt solid; width: 12%; font-size: 10pt; text-align: right" title="Non performing credit risk net">14,704</td> <td style="border-bottom: Black 1pt solid; white-space: nowrap; width: 1%; font-size: 10pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: #CCEDFF"> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right"> </td> <td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right"> </td> <td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right"> </td> <td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom"> <td style="font-size: 10pt; font-weight: bold; padding-left: 0.15pt">At March 31, 2026</td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right"> </td> <td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right"> </td> <td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right"> </td> <td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: #CCEDFF"> <td style="font-size: 10pt; padding-bottom: 1pt; padding-left: 0.15pt">Non-performing</td> <td style="font-size: 10pt; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"> </td> <td id="xdx_98C_ecustom--NonPerformingCreditRisk_iI_c20260331__ifrs-full--TypesOfRisksAxis__ifrs-full--GrossCarryingAmountMember_zLF4ejlpVlCg" style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right" title="Non performing credit risk">98,260</td> <td style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"> </td> <td id="xdx_98A_ecustom--NonPerformingCreditRisk_iI_c20260331__ifrs-full--TypesOfRisksAxis__ifrs-full--AllowanceForCreditLossesMember_zHqHwOdo2a2e" style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right" title="Non performing credit risk">(33,660</td> <td style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: left">)</td> <td style="font-size: 10pt; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"> </td> <td id="xdx_987_ecustom--NonPerformingCreditRisk_iI_c20260331_zE3S9RgS5tn9" style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right" title="Non performing credit risk net">64,600</td> <td style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: left"> </td></tr> </table> The movement in the loss allowance for trade receivables from contracts with customers during the year is summarized below. <table cellpadding="0" cellspacing="0" id="xdx_891_eifrs-full--DisclosureOfContingentLiabilitiesExplanatory_zReoIC4j1cme" style="border-collapse: collapse; width: 85%; margin-left: 1in" summary="xdx: Disclosure - FINANCIAL INSTRUMENTS (Details 4)"> <tr style="vertical-align: bottom; background-color: White"> <td style="font-size: 10pt; text-align: left; padding-left: 0.15pt"> Schedule of loss allowance for trade receivables</td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td id="xdx_4B7_ifrs-full--TypesOfRisksAxis_custom--NonPerformingMember_zEofoj9QkMxj" style="font-size: 10pt; text-align: right"> </td> <td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td id="xdx_4B0_ifrs-full--TypesOfRisksAxis_custom--TotalMember_zvwKkRX1DSo4" style="font-size: 10pt; text-align: right"> </td> <td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom"> <td style="white-space: nowrap; font-size: 10pt"> </td> <td style="font-size: 10pt"> </td> <td colspan="2" style="white-space: nowrap; font-size: 10pt; text-align: right">Non- performing</td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt"> </td> <td colspan="2" style="white-space: nowrap; font-size: 10pt; text-align: right">Total</td> <td style="font-size: 10pt"> </td></tr> <tr style="vertical-align: bottom"> <td style="white-space: nowrap; font-size: 10pt"> </td> <td style="font-size: 10pt; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: right">HK$’000</td> <td style="border-bottom: Black 1pt solid; padding-bottom: 1pt; font-size: 10pt"> </td> <td style="font-size: 10pt; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: right">HK$’000</td> <td style="border-bottom: Black 1pt solid; padding-bottom: 1pt; font-size: 10pt"> </td></tr> <tr style="vertical-align: bottom"> <td style="white-space: nowrap; font-size: 10pt"> </td> <td style="font-size: 10pt"> </td> <td colspan="2" style="white-space: nowrap; font-size: 10pt; text-align: right"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt"> </td> <td colspan="2" style="white-space: nowrap; font-size: 10pt; text-align: right"> </td> <td style="font-size: 10pt"> </td></tr> <tr id="xdx_43A_c20230401__20240331_ecustom--AllowanceTradeReceivables_iS_zdczeBFYFkq5" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 70%; font-size: 10pt; padding-left: 0.15pt">At April 1, 2023</td> <td style="width: 1%; font-size: 10pt"> </td> <td style="width: 1%; font-size: 10pt; text-align: left"> </td> <td style="width: 12%; font-size: 10pt; text-align: right">27,835</td> <td style="white-space: nowrap; width: 1%; font-size: 10pt; text-align: left"> </td> <td style="width: 1%; font-size: 10pt"> </td> <td style="width: 1%; font-size: 10pt; text-align: left"> </td> <td style="width: 12%; font-size: 10pt; text-align: right">27,835</td> <td style="white-space: nowrap; width: 1%; font-size: 10pt; text-align: left"> </td></tr> <tr id="xdx_407_ecustom--AllowanceIncreaseInLossAllowance_zD6Q0CSpGLAk" style="vertical-align: bottom; background-color: White"> <td style="font-size: 10pt; text-align: left; padding-bottom: 1pt; padding-left: 0.15pt">Increase in loss allowance</td> <td style="font-size: 10pt; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right">863</td> <td style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right">863</td> <td style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: left"> </td></tr> <tr id="xdx_432_c20240401__20250331_ecustom--AllowanceTradeReceivables_iS_z73pFxwK2zZ7" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-size: 10pt; padding-left: 0.15pt">At March 31, 2024</td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right">28,698</td> <td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right">28,698</td> <td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td></tr> <tr id="xdx_40C_ecustom--AllowanceIncreaseInLossAllowance_zD3xszRiOTuk" style="vertical-align: bottom; background-color: White"> <td style="font-size: 10pt; text-align: left; padding-left: 0.15pt">Increase in loss allowance</td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right">330</td> <td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right">330</td> <td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td></tr> <tr id="xdx_40E_ecustom--AllowanceWriteoffs_zyNuGxSz279k" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-size: 10pt; padding-bottom: 1pt; padding-left: 0.15pt">Write-offs</td> <td style="font-size: 10pt; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right">(4,844</td> <td style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: left">)</td> <td style="font-size: 10pt; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right">(4,844</td> <td style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: left">)</td></tr> <tr id="xdx_435_c20250401__20260331_ecustom--AllowanceTradeReceivables_iS_zPSXHEWlsW73" style="vertical-align: bottom; background-color: White"> <td style="font-size: 10pt; padding-left: 0.15pt">At March 31, 2025</td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right">24,184</td> <td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right">24,184</td> <td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td></tr> <tr id="xdx_40F_ecustom--AllowanceIncreaseInLossAllowance_zWg6deOBkEQe" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-size: 10pt; text-align: left; padding-left: 0.15pt">Increase in loss allowance</td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right">9,491</td> <td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right">9,491</td> <td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td></tr> <tr id="xdx_402_ecustom--DisposalOfSubsidiary_zC63lK4T9vmj" style="vertical-align: bottom; background-color: White"> <td style="font-size: 10pt; text-align: left; padding-bottom: 1pt; padding-left: 0.15pt">Disposal of a subsidiary</td> <td style="font-size: 10pt; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right">(15</td> <td style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: left">)</td> <td style="font-size: 10pt; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right">(15</td> <td style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: left">)</td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-size: 10pt; padding-left: 0.15pt"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right"> </td> <td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right"> </td> <td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td></tr> <tr id="xdx_436_c20250401__20260331_ecustom--AllowanceTradeReceivables_iE_z08l44G34WXk" style="vertical-align: bottom; background-color: White"> <td style="font-size: 10pt; padding-bottom: 1pt; padding-left: 0.15pt">At March 31, 2026</td> <td style="font-size: 10pt; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right">33,660</td> <td style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right">33,660</td> <td style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: left"> </td></tr> </table> During the years ended March 31, 2024, 2025 and 2026, net impairment loss on trade receivables from contracts with customers of HK$863,000, HK$330,000 and HK$9,491,000 was recognized, respectively. Write-off of the loss allowance for trade receivables from contracts with customers for the years ended March 31, 2024, 2025 and 2026 was HK$nil, HK$4,844,000 and HK$nil, respectively. Concentration of credit risk The Group’s exposure to credit risk associated with its activities is measured on an individual counterparty basis, as well as by groups of counterparties that share similar attributes. Details of the customers accounting for 10% or more of total revenue are as follows: <table cellpadding="0" cellspacing="0" id="xdx_896_ecustom--DisclosureCustomersRevenueExplanatory_zrcS1IYFD2cl" style="border-collapse: collapse; width: 85%; margin-left: 1in" summary="xdx: Disclosure - FINANCIAL INSTRUMENTS (Details 5)"> <tr style="vertical-align: bottom"> <td style="font-size: 10pt">Schedule of customers revenue</td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right"> </td> <td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right"> </td> <td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right"> </td> <td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right"> </td> <td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right"> </td> <td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right"> </td> <td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom"> <td style="white-space: nowrap; font-size: 10pt"> </td> <td style="font-size: 10pt"> </td> <td colspan="2" style="white-space: nowrap; font-size: 10pt; text-align: right">2024</td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt"> </td> <td colspan="2" style="white-space: nowrap; font-size: 10pt; text-align: right">2024</td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt"> </td> <td colspan="2" style="white-space: nowrap; font-size: 10pt; text-align: right">2025</td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt"> </td> <td colspan="2" style="white-space: nowrap; font-size: 10pt; text-align: right">2025</td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt"> </td> <td colspan="2" style="white-space: nowrap; font-size: 10pt; text-align: right">2026</td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt"> </td> <td colspan="2" style="white-space: nowrap; font-size: 10pt; text-align: right">2026</td> <td style="font-size: 10pt"> </td></tr> <tr style="vertical-align: bottom"> <td style="font-size: 10pt; padding-left: 0.15pt"> </td> <td style="font-size: 10pt"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right">HK$’000</td> <td style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right">%</td> <td style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right">HK$’000</td> <td style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right">%</td> <td style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right">HK$’000</td> <td style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right">%</td> <td style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom"> <td style="font-size: 10pt; padding-left: 0.15pt"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right"> </td> <td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right"> </td> <td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right"> </td> <td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right"> </td> <td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right"> </td> <td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right"> </td> <td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: #CCEDFF"> <td style="width: 34%; font-size: 10pt; text-align: left; padding-left: 0.15pt">Customer A</td> <td style="width: 1%; font-size: 10pt"> </td> <td style="width: 1%; font-size: 10pt; text-align: left"> </td> <td style="width: 8%; font-size: 10pt; text-align: right">13,288</td> <td style="white-space: nowrap; width: 1%; font-size: 10pt; text-align: left"> </td> <td style="width: 1%; font-size: 10pt"> </td> <td style="width: 1%; font-size: 10pt; text-align: left"> </td> <td id="xdx_984_ecustom--ConcentrationOfCreditRiskPercentage_c20230401__20240331__ifrs-full--ConcentrationsOfRiskAxis__custom--RevenueMember__ifrs-full--RiskExposuresAxis__custom--CustomerAMember_z2SB9atLPIb6" style="width: 8%; font-size: 10pt; text-align: right" title="Concentration of credit risk percentage">40</td> <td style="white-space: nowrap; width: 1%; font-size: 10pt; text-align: left">%</td> <td style="width: 1%; font-size: 10pt"> </td> <td style="width: 1%; font-size: 10pt; text-align: left"> </td> <td id="xdx_982_ecustom--ConcentrationOfCreditRisk_c20240401__20250331__ifrs-full--ConcentrationsOfRiskAxis__custom--RevenueMember__ifrs-full--RiskExposuresAxis__custom--CustomerAMember_zYs3JQG2zH33" style="width: 8%; font-size: 10pt; text-align: right" title="Concentration of credit risk">32,581</td> <td style="white-space: nowrap; width: 1%; font-size: 10pt; text-align: left"> </td> <td style="width: 1%; font-size: 10pt"> </td> <td style="width: 1%; font-size: 10pt; text-align: left"> </td> <td id="xdx_986_ecustom--ConcentrationOfCreditRiskPercentage_dp_c20240401__20250331__ifrs-full--ConcentrationsOfRiskAxis__custom--RevenueMember__ifrs-full--RiskExposuresAxis__custom--CustomerAMember_z1vxnYLMWSne" style="width: 8%; font-size: 10pt; text-align: right" title="Concentration of credit risk percentage">61</td> <td style="white-space: nowrap; width: 1%; font-size: 10pt; text-align: left">%</td> <td style="width: 1%; font-size: 10pt"> </td> <td style="width: 1%; font-size: 10pt; text-align: left"> </td> <td id="xdx_981_ecustom--ConcentrationOfCreditRisk_c20250401__20260331__ifrs-full--ConcentrationsOfRiskAxis__custom--RevenueMember__ifrs-full--RiskExposuresAxis__custom--CustomerAMember_zNr6sVxG5LP2" style="width: 8%; font-size: 10pt; text-align: right" title="Concentration of credit risk">47,251</td> <td style="white-space: nowrap; width: 1%; font-size: 10pt; text-align: left"> </td> <td style="width: 1%; font-size: 10pt"> </td> <td style="width: 1%; font-size: 10pt; text-align: left"> </td> <td id="xdx_988_ecustom--ConcentrationOfCreditRiskPercentage_dp_c20250401__20260331__ifrs-full--ConcentrationsOfRiskAxis__custom--RevenueMember__ifrs-full--RiskExposuresAxis__custom--CustomerAMember_zV6BQUi9jZWd" style="width: 8%; font-size: 10pt; text-align: right" title="Concentration of credit risk percentage">76</td> <td style="white-space: nowrap; width: 1%; font-size: 10pt; text-align: left">%</td></tr> <tr style="vertical-align: bottom"> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right"> </td> <td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right"> </td> <td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right"> </td> <td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right"> </td> <td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right"> </td> <td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right"> </td> <td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: #CCEDFF"> <td style="font-size: 10pt; text-align: left; padding-left: 0.15pt">Customer B</td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right">*</td> <td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td id="xdx_98B_ecustom--ConcentrationOfCreditRiskPercentage_dp_c20230401__20240331__ifrs-full--ConcentrationsOfRiskAxis__custom--RevenueMember__ifrs-full--RiskExposuresAxis__custom--CustomerBMember_zqcNsTcTddal" style="font-size: 10pt; text-align: right" title="Concentration of credit risk percentage">-</td> <td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right">*</td> <td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td id="xdx_98D_ecustom--ConcentrationOfCreditRiskPercentage_dp_c20240401__20250331__ifrs-full--ConcentrationsOfRiskAxis__custom--RevenueMember__ifrs-full--RiskExposuresAxis__custom--CustomerBMember_z54E24BJj5e1" style="font-size: 10pt; text-align: right" title="Concentration of credit risk percentage">-</td> <td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td id="xdx_98A_ecustom--ConcentrationOfCreditRisk_c20250401__20260331__ifrs-full--ConcentrationsOfRiskAxis__custom--RevenueMember__ifrs-full--RiskExposuresAxis__custom--CustomerBMember_zgZJl3gDS0Of" style="font-size: 10pt; text-align: right" title="Concentration of credit risk">9,124</td> <td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td id="xdx_984_ecustom--ConcentrationOfCreditRiskPercentage_dp_c20250401__20260331__ifrs-full--ConcentrationsOfRiskAxis__custom--RevenueMember__ifrs-full--RiskExposuresAxis__custom--CustomerBMember_zIy5V6VUgf2l" style="font-size: 10pt; text-align: right" title="Concentration of credit risk percentage">15</td> <td style="white-space: nowrap; font-size: 10pt; text-align: left">%</td></tr> </table> * Less than 10% of the total revenue Details of the customers accounting for 10% or more of total trade receivables are as follows: <table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 85%; margin-left: 1in"> <tr style="vertical-align: bottom"> <td style="white-space: nowrap; font-size: 10pt; text-align: right"> </td> <td style="font-size: 10pt"> </td> <td colspan="2" style="white-space: nowrap; font-size: 10pt; text-align: right">2025</td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt"> </td> <td colspan="2" style="text-align: right; white-space: nowrap; font-size: 10pt">2025</td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt"> </td> <td colspan="2" style="white-space: nowrap; font-size: 10pt; text-align: right">2026</td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt"> </td> <td colspan="2" style="white-space: nowrap; font-size: 10pt; text-align: right">2026</td> <td style="font-size: 10pt"> </td></tr> <tr style="vertical-align: bottom"> <td style="white-space: nowrap; font-size: 10pt; text-align: right"> </td> <td style="font-size: 10pt; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: right">HK$’000</td> <td style="border-bottom: Black 1pt solid; padding-bottom: 1pt; font-size: 10pt"> </td> <td style="font-size: 10pt; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: right">%</td> <td style="border-bottom: Black 1pt solid; padding-bottom: 1pt; font-size: 10pt"> </td> <td style="font-size: 10pt; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: right">HK$’000</td> <td style="border-bottom: Black 1pt solid; padding-bottom: 1pt; font-size: 10pt"> </td> <td style="font-size: 10pt; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: right">%</td> <td style="border-bottom: Black 1pt solid; padding-bottom: 1pt; font-size: 10pt"> </td></tr> <tr style="vertical-align: bottom"> <td style="white-space: nowrap; font-size: 10pt"> </td> <td style="font-size: 10pt"> </td> <td colspan="2" style="white-space: nowrap; font-size: 10pt"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt"> </td> <td colspan="2" style="white-space: nowrap; font-size: 10pt"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt"> </td> <td colspan="2" style="white-space: nowrap; font-size: 10pt"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt"> </td> <td colspan="2" style="white-space: nowrap; font-size: 10pt; text-align: right"> </td> <td style="font-size: 10pt"> </td></tr> <tr style="vertical-align: bottom; background-color: #CCEDFF"> <td style="width: 48%; font-size: 10pt; text-align: left; padding-left: 0.15pt">Customer A </td> <td style="width: 1%; font-size: 10pt"> </td> <td style="width: 1%; font-size: 10pt; text-align: left"> </td> <td id="xdx_98E_ecustom--ConcentrationOfCreditRisk_c20240401__20250331__ifrs-full--ConcentrationsOfRiskAxis__custom--TradeReceivablessMember__ifrs-full--RiskExposuresAxis__custom--CustomerAMember_zvaUZHW5lyIh" style="width: 10%; font-size: 10pt; text-align: right" title="Concentration of credit risk">7,545</td> <td style="white-space: nowrap; width: 1%; font-size: 10pt; text-align: left"> </td> <td style="width: 1%; font-size: 10pt"> </td> <td style="width: 1%; font-size: 10pt; text-align: left"> </td> <td id="xdx_98B_ecustom--ConcentrationOfCreditRiskPercentage_dp_c20240401__20250331__ifrs-full--ConcentrationsOfRiskAxis__custom--TradeReceivablessMember__ifrs-full--RiskExposuresAxis__custom--CustomerAMember_zMOu8POIZsVk" style="width: 10%; font-size: 10pt; text-align: right" title="Concentration of credit risk percentage">51</td> <td style="white-space: nowrap; width: 1%; font-size: 10pt; text-align: left">%</td> <td style="width: 1%; font-size: 10pt"> </td> <td style="width: 1%; font-size: 10pt; text-align: left"> </td> <td id="xdx_98E_ecustom--ConcentrationOfCreditRisk_c20250401__20260331__ifrs-full--ConcentrationsOfRiskAxis__custom--TradeReceivablessMember__ifrs-full--RiskExposuresAxis__custom--CustomerAMember_zAJdzhU7HQn5" style="width: 10%; font-size: 10pt; text-align: right" title="Concentration of credit risk">50,961</td> <td style="white-space: nowrap; width: 1%; font-size: 10pt; text-align: left"> </td> <td style="width: 1%; font-size: 10pt"> </td> <td style="width: 1%; font-size: 10pt; text-align: left"> </td> <td id="xdx_98A_ecustom--ConcentrationOfCreditRiskPercentage_dp_c20250401__20260331__ifrs-full--ConcentrationsOfRiskAxis__custom--TradeReceivablessMember__ifrs-full--RiskExposuresAxis__custom--CustomerAMember_zNr0DzV6SsE" style="width: 10%; font-size: 10pt; text-align: right" title="Concentration of credit risk percentage">79</td> <td style="white-space: nowrap; width: 1%; font-size: 10pt; text-align: left">%</td></tr> <tr style="vertical-align: bottom"> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right"> </td> <td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right"> </td> <td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right"> </td> <td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right"> </td> <td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: #CCEDFF"> <td style="font-size: 10pt; text-align: left; padding-left: 0.15pt">Customer B </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right">*</td> <td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td id="xdx_980_ecustom--ConcentrationOfCreditRiskPercentage_dp_c20240401__20250331__ifrs-full--ConcentrationsOfRiskAxis__custom--TradeReceivablessMember__ifrs-full--RiskExposuresAxis__custom--CustomerBMember_ztoB8HBoL7xc" style="font-size: 10pt; text-align: right" title="Concentration of credit risk percentage">-</td> <td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td id="xdx_980_ecustom--ConcentrationOfCreditRisk_c20250401__20260331__ifrs-full--ConcentrationsOfRiskAxis__custom--TradeReceivablessMember__ifrs-full--RiskExposuresAxis__custom--CustomerBMember_zPf6TpYFsY78" style="font-size: 10pt; text-align: right" title="Concentration of credit risk">8,045</td> <td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td id="xdx_982_ecustom--ConcentrationOfCreditRiskPercentage_dp_c20250401__20260331__ifrs-full--ConcentrationsOfRiskAxis__custom--TradeReceivablessMember__ifrs-full--RiskExposuresAxis__custom--CustomerBMember_zclzqy70lYFe" style="font-size: 10pt; text-align: right" title="Concentration of credit risk percentage">12</td> <td style="white-space: nowrap; font-size: 10pt; text-align: left">%</td></tr> <tr style="vertical-align: bottom"> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right"> </td> <td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right"> </td> <td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right"> </td> <td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right"> </td> <td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: #CCEDFF"> <td style="font-size: 10pt; text-align: left; padding-left: 0.15pt">Customer C </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td id="xdx_988_ecustom--ConcentrationOfCreditRisk_c20240401__20250331__ifrs-full--ConcentrationsOfRiskAxis__custom--TradeReceivablessMember__ifrs-full--RiskExposuresAxis__custom--CustomerCMember_zaGkte47Agu2" style="font-size: 10pt; text-align: right" title="Concentration of credit risk">3,979</td> <td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td id="xdx_98F_ecustom--ConcentrationOfCreditRiskPercentage_dp_c20240401__20250331__ifrs-full--ConcentrationsOfRiskAxis__custom--TradeReceivablessMember__ifrs-full--RiskExposuresAxis__custom--CustomerCMember_zw2gEGgUx8Ec" style="font-size: 10pt; text-align: right" title="Concentration of credit risk percentage">27</td> <td style="white-space: nowrap; font-size: 10pt; text-align: left">%</td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right">*</td> <td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td id="xdx_982_ecustom--ConcentrationOfCreditRiskPercentage_dp_c20250401__20260331__ifrs-full--ConcentrationsOfRiskAxis__custom--TradeReceivablessMember__ifrs-full--RiskExposuresAxis__custom--CustomerCMember_zZHvKL9npc6c" style="font-size: 10pt; text-align: right" title="Concentration of credit risk percentage">-</td> <td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td></tr> </table> * Less than 10% of the total trade receivables In order to minimize the credit risk, the management of the Group has delegated a team responsible for determination of credit limits and credit approvals. The disclosure of customers represents separate and distinct customers and there are no other customers listed that also comprise a significant percentage of either the Group’s revenues and trade receivables for any year presented. Deposits and other receivables As part of the Group’ credit risk management, the directors of the Group have obtained understanding to the credit background of the debtors and undertaken the internal credit approval process. The Group applies internal credit rating for its debtors. As of March 31, 2025 and 2026, the deposits and other receivables subject to ECL assessment were classified as “performing” by the management pursuant to their assessment. The gross carrying amounts of the other receivable are disclosed in Note 14. During the years ended March 31, 2024, 2025 and 2026, an impairment loss amounting to HK$nil, HK$nil and HK$794,000 was recognized in profit or loss, respectively. <table cellpadding="0" cellspacing="0" style="width: 100%; font-size: 10pt; margin-top: 0pt; margin-bottom: 0pt"> <tr style="vertical-align: top"> <td style="width: 1in"></td> <td style="width: 0.5in">(iii)</td> <td>Liquidity risk</td></tr> </table> The following table details the Group’s remaining contractual maturity for its non-derivative financial liabilities. The table has been drawn up based on the undiscounted cash flows of financial liabilities based on the earliest date on which the Group can be required to pay. <table cellpadding="0" cellspacing="0" id="xdx_893_ecustom--DisclosureLesseeOperatingLeaseLiabilityMaturityExplanatory_zJ9AZCFCMEVb" style="border-collapse: collapse; width: 85%; margin-left: 1in" summary="xdx: Disclosure - FINANCIAL INSTRUMENTS (Details 6)"> <tr style="vertical-align: bottom; background-color: White"> <td style="font-size: 10pt; text-align: left; padding-left: 0.15pt">Schedule of Group’s remaining contractual maturity for its non-derivative financial liabilities</td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td id="xdx_493_20250331__ifrs-full--ClassesOfFinancialInstrumentsAxis__custom--LessThenoneYearMember_zsyrJx6jcSre" style="font-size: 10pt; text-align: right"> </td> <td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td id="xdx_49D_20250331__ifrs-full--ClassesOfFinancialInstrumentsAxis__custom--TotalUNdiscountedCashflowMember_zB10zp7Nefo9" style="font-size: 10pt; text-align: right"> </td> <td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td id="xdx_49F_20250331__ifrs-full--ClassesOfFinancialInstrumentsAxis__custom--CarryingAmountsMember_zMmipY3MuDq9" style="font-size: 10pt; text-align: right"> </td> <td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: right; white-space: nowrap; font-size: 10pt"> </td> <td style="text-align: right; font-size: 10pt"> </td> <td colspan="2" style="text-align: right; white-space: nowrap; font-size: 10pt">On demand or less than 1 year</td> <td style="text-align: right; font-size: 10pt"> </td> <td style="text-align: right; font-size: 10pt"> </td> <td colspan="2" style="text-align: right; white-space: nowrap; font-size: 10pt">Total undiscounted cash flows</td> <td style="text-align: right; font-size: 10pt"> </td> <td style="text-align: right; font-size: 10pt"> </td> <td colspan="2" style="text-align: right; white-space: nowrap; font-size: 10pt">Carrying amount</td> <td style="text-align: right; font-size: 10pt"> </td></tr> <tr style="vertical-align: bottom"> <td style="padding-bottom: 1pt; text-align: right; white-space: nowrap; font-size: 10pt"> </td> <td style="padding-bottom: 1pt; text-align: right; font-size: 10pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: right; white-space: nowrap; font-size: 10pt">HK$’000</td> <td style="border-bottom: Black 1pt solid; padding-bottom: 1pt; text-align: right; font-size: 10pt"> </td> <td style="padding-bottom: 1pt; text-align: right; font-size: 10pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: right; white-space: nowrap; font-size: 10pt">HK$’000</td> <td style="border-bottom: Black 1pt solid; padding-bottom: 1pt; text-align: right; font-size: 10pt"> </td> <td style="padding-bottom: 1pt; text-align: right; font-size: 10pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: right; white-space: nowrap; font-size: 10pt">HK$’000</td> <td style="border-bottom: Black 1pt solid; padding-bottom: 1pt; text-align: right; font-size: 10pt"> </td></tr> <tr style="vertical-align: bottom"> <td style="white-space: nowrap; font-size: 10pt"> </td> <td style="font-size: 10pt"> </td> <td colspan="2" style="white-space: nowrap; font-size: 10pt"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt"> </td> <td colspan="2" style="white-space: nowrap; font-size: 10pt"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt"> </td> <td colspan="2" style="white-space: nowrap; font-size: 10pt"> </td> <td style="font-size: 10pt"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-decoration: underline; font-size: 10pt; padding-left: 0.15pt">At March 31, 2025</td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right"> </td> <td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right"> </td> <td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right"> </td> <td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td></tr> <tr id="xdx_406_eifrs-full--TradeReceivables_iI_maCAzCSY_zQbgpl4qKBn4" style="vertical-align: bottom; background-color: White"> <td style="width: 55%; font-size: 10pt; text-align: left; padding-left: 0.15pt">Trade payables</td> <td style="width: 1%; font-size: 10pt"> </td> <td style="width: 1%; font-size: 10pt; text-align: left"> </td> <td style="width: 12%; font-size: 10pt; text-align: right">55,829</td> <td style="white-space: nowrap; width: 1%; font-size: 10pt; text-align: left"> </td> <td style="width: 1%; font-size: 10pt"> </td> <td style="width: 1%; font-size: 10pt; text-align: left"> </td> <td style="width: 12%; font-size: 10pt; text-align: right">55,829</td> <td style="white-space: nowrap; width: 1%; font-size: 10pt; text-align: left"> </td> <td style="width: 1%; font-size: 10pt"> </td> <td style="width: 1%; font-size: 10pt; text-align: left"> </td> <td style="width: 12%; font-size: 10pt; text-align: right">55,829</td> <td style="white-space: nowrap; width: 1%; font-size: 10pt; text-align: left"> </td></tr> <tr id="xdx_40F_eifrs-full--OtherPayables_iI_ztMhqFeYkTVg" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-size: 10pt; text-align: left; padding-left: 0.15pt">Other payables</td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right">1,756</td> <td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right">1,756</td> <td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right">1,756</td> <td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td></tr> <tr id="xdx_408_ecustom--AmountDueToDirector_iI_zFCJiNCRt48e" style="vertical-align: bottom; background-color: White"> <td style="font-size: 10pt; text-align: left; padding-left: 0.15pt">Amount due to a director</td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right">3,407</td> <td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right">3,407</td> <td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right">3,407</td> <td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td></tr> <tr id="xdx_40D_ecustom--LoanFromFormerRelatedCompany_iI_zgPAPIXxLHEb" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-size: 10pt; text-align: left; padding-bottom: 1pt; padding-left: 0.15pt">Loan from a former related company</td> <td style="font-size: 10pt; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right">150</td> <td style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right">150</td> <td style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right">150</td> <td style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right"> </td> <td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right"> </td> <td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right"> </td> <td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td></tr> <tr id="xdx_403_eifrs-full--FinancialAssets_iI_zmfpFDZomYna" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="color: rgb(204,238,255); font-size: 10pt; padding-bottom: 1pt">financial Assets</td> <td style="font-size: 10pt; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right">61,142</td> <td style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right">61,142</td> <td style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right">61,142</td> <td style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: left"> </td></tr> </table> <table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 85%; margin-left: 1in"> <tr style="vertical-align: bottom; background-color: White"> <td style="font-size: 10pt; width: 55%"> </td> <td style="font-size: 10pt; width: 1%"> </td> <td style="font-size: 10pt; text-align: left; width: 1%"> </td> <td id="xdx_499_20260331__ifrs-full--ClassesOfFinancialInstrumentsAxis__custom--LessThenoneYearMember_z9WyN53e14X9" style="font-size: 10pt; text-align: right; width: 12%"> </td> <td style="white-space: nowrap; font-size: 10pt; text-align: left; width: 1%"> </td> <td style="font-size: 10pt; width: 1%"> </td> <td style="font-size: 10pt; text-align: left; width: 1%"> </td> <td id="xdx_49E_20260331__ifrs-full--ClassesOfFinancialInstrumentsAxis__custom--TotalUNdiscountedCashflowMember_zwHfKTeOYYl6" style="font-size: 10pt; text-align: right; width: 12%"> </td> <td style="white-space: nowrap; font-size: 10pt; text-align: left; width: 1%"> </td> <td style="font-size: 10pt; width: 1%"> </td> <td style="font-size: 10pt; text-align: left; width: 1%"> </td> <td id="xdx_496_20260331__ifrs-full--ClassesOfFinancialInstrumentsAxis__custom--CarryingAmountsMember_zEwHvLlhNVH4" style="font-size: 10pt; text-align: right; width: 12%"> </td> <td style="white-space: nowrap; font-size: 10pt; text-align: left; width: 1%"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-decoration: underline; font-size: 10pt; padding-left: 0.15pt">At March 31, 2026</td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right"> </td> <td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right"> </td> <td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right"> </td> <td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td></tr> <tr id="xdx_40B_ecustom--TradePayables_iI_z8pirA8jKbf8" style="vertical-align: bottom; background-color: White"> <td style="font-size: 10pt; text-align: left; padding-left: 0.15pt">Trade payables</td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right">1,858</td> <td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right">1,858</td> <td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right">1,858</td> <td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td></tr> <tr id="xdx_400_eifrs-full--OtherPayables_iI_zt6nReb5RLQi" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-size: 10pt; text-align: left; padding-left: 0.15pt">Other payables</td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right">2,090</td> <td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right">2,090</td> <td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right">2,090</td> <td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td></tr> <tr id="xdx_406_ecustom--AmountDueToDirector_iI_zRR222guAql4" style="vertical-align: bottom; background-color: White"> <td style="font-size: 10pt; text-align: left; padding-bottom: 1pt; padding-left: 0.15pt">Amount due to a director</td> <td style="font-size: 10pt; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right">3,204</td> <td style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right">3,204</td> <td style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right">3,204</td> <td style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right"> </td> <td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right"> </td> <td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right"> </td> <td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td></tr> <tr id="xdx_404_eifrs-full--FinancialLiabilities_iI_zABqhoHqmQe8" style="vertical-align: bottom; background-color: White"> <td style="font-size: 10pt; padding-bottom: 1pt">financial liabilities</td> <td style="font-size: 10pt; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right">7,152</td> <td style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right">7,152</td> <td style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right">7,152</td> <td style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: left"> </td></tr> </table> <table cellpadding="0" cellspacing="0" style="width: 100%; font-size: 10pt; margin-top: 0pt; margin-bottom: 0pt"> <tr style="vertical-align: top; text-align: justify"> <td style="width: 1in; text-align: right"></td> <td style="width: 0.5in">(iv)</td> <td style="text-align: justify">Fair value measurements of financial instruments</td> </tr> </table> The directors of the Group consider that the carrying amounts of the financial assets and financial liabilities of the Group recorded at amortized cost in the consolidated financial statements at the end of each reporting period approximate their fair values. Such fair values have been determined in accordance with generally accepted pricing models based on discounted cash flow analysis. IFRS 7 Financial Instruments: Disclosures establishes a fair value hierarchy that prioritizes the inputs to valuation technique used to measure fair value as follows: <table cellpadding="0" cellspacing="0" style="width: 100%; font-size: 10pt; line-height: 9.7pt; margin-top: 0pt; margin-bottom: 0pt"> <tr style="vertical-align: top"> <td style="width: 1in"></td> <td style="width: 0.5in">·</td> <td>Level 1 – quoted prices (unadjusted) in active markets for identical assets or liabilities;</td></tr> </table> <table cellpadding="0" cellspacing="0" style="width: 100%; font-size: 10pt; line-height: 9.6pt; margin-top: 0pt; margin-bottom: 0pt"> <tr style="vertical-align: top"> <td style="width: 1in"></td> <td style="width: 0.5in">·</td> <td>Level 2 – inputs other than quoted prices included in Level 1 that are observable for the assets or liability either directly or indirectly; and</td></tr> </table> <table cellpadding="0" cellspacing="0" style="width: 100%; font-size: 10pt; line-height: 9.6pt; margin-top: 0pt; margin-bottom: 0pt"> <tr style="vertical-align: top; text-align: justify"> <td style="width: 1in; text-align: right"></td> <td style="width: 0.5in">·</td> <td style="text-align: justify">Level 3 – inputs for the asset or liability that are not based on observable market data (unobservable inputs)</td> </tr> </table> There were no transfers between levels 1, 2 and 3 during the year.

<table cellpadding="0" cellspacing="0" id="xdx_892_ecustom--DisclosureFinancialInstrumentsExplanatory_zPYBgl8q3SZd" style="border-collapse: collapse; width: 90%; margin-left: 0.5in" summary="xdx: Disclosure - FINANCIAL INSTRUMENTS (Details)"> <tr style="vertical-align: bottom; background-color: White"> <td style="font-size: 10pt; text-align: left">Schedule of categories of financial instruments</td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td id="xdx_495_20250331__ifrs-full--ClassesOfFinancialInstrumentsAxis__custom--CategoriesOfFinancialInstrumentsMember_zJhoU2U7rcX9" style="font-size: 10pt; text-align: right"> </td> <td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td id="xdx_49D_20260331__ifrs-full--ClassesOfFinancialInstrumentsAxis__custom--CategoriesOfFinancialInstrumentsMember_zCjhxsSa4VYj" style="font-size: 10pt; text-align: right"> </td> <td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom"> <td style="white-space: nowrap; font-size: 10pt"> </td> <td style="font-size: 10pt; padding-bottom: 1pt"> </td> <td colspan="6" style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: center">As of March 31,</td> <td style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom"> <td style="white-space: nowrap; font-size: 10pt"> </td> <td style="font-size: 10pt"> </td> <td colspan="2" style="white-space: nowrap; font-size: 10pt; text-align: right">2025</td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt"> </td> <td colspan="2" style="white-space: nowrap; font-size: 10pt; text-align: right">2026</td> <td style="font-size: 10pt"> </td></tr> <tr style="vertical-align: bottom"> <td style="font-size: 10pt; padding-bottom: 1pt"> </td> <td style="font-size: 10pt; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right">HK$’000</td> <td style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right">HK$’000</td> <td style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom"> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right"> </td> <td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right"> </td> <td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td></tr> <tr id="xdx_407_ecustom--FinancialAssetsAbstract_iB_zzOO9NrWsn3l" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-size: 10pt; font-weight: bold; text-align: left">Financial assets</td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right"> </td> <td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right"> </td> <td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td></tr> <tr id="xdx_402_ecustom--AmortisedCostAbstract_iB_zxUt1OoY24zb" style="vertical-align: bottom; background-color: White"> <td style="text-decoration: underline; font-size: 10pt; text-align: left">Amortized cost</td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right"> </td> <td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right"> </td> <td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td></tr> <tr id="xdx_40E_eifrs-full--TradeReceivables_iI_zX5kjGYZJFhi" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 70%; font-size: 10pt; text-align: left">Trade receivables - net</td> <td style="width: 1%; font-size: 10pt"> </td> <td style="width: 1%; font-size: 10pt; text-align: left"> </td> <td style="width: 12%; font-size: 10pt; text-align: right">14,704</td> <td style="white-space: nowrap; width: 1%; font-size: 10pt; text-align: left"> </td> <td style="width: 1%; font-size: 10pt"> </td> <td style="width: 1%; font-size: 10pt; text-align: left"> </td> <td style="width: 12%; font-size: 10pt; text-align: right">64,600</td> <td style="white-space: nowrap; width: 1%; font-size: 10pt; text-align: left"> </td></tr> <tr id="xdx_40B_eifrs-full--OtherReceivables_iI_z7sLVoTdRNei" style="vertical-align: bottom; background-color: White"> <td style="font-size: 10pt; text-align: left">Deposit and other receivables</td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right">638</td> <td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right">2,476</td> <td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td></tr> <tr id="xdx_403_ecustom--BankBalanceClientAccounts_iI_zwstKcOa3lPk" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-size: 10pt; text-align: left">Bank balance – client accounts</td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right">54,503</td> <td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right">965</td> <td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td></tr> <tr id="xdx_40D_ecustom--BankBalancesAndCash_iI_zmUVx5oacfOj" style="vertical-align: bottom; background-color: White"> <td style="font-size: 10pt; text-align: left; padding-bottom: 1pt">Bank balances and cash</td> <td style="font-size: 10pt; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right">6,084</td> <td style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right">7,360</td> <td style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right"> </td> <td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right"> </td> <td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td></tr> <tr id="xdx_406_eifrs-full--FinancialAssets_iI_zjCBqb6AK3t2" style="vertical-align: bottom; background-color: White"> <td style="color: White; font-size: 10pt; padding-bottom: 1pt">Financial assets</td> <td style="font-size: 10pt; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right">75,929</td> <td style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right">75,401</td> <td style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right"> </td> <td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right"> </td> <td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="font-size: 10pt; font-weight: bold; text-align: left">Financial liabilities</td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right"> </td> <td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right"> </td> <td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td></tr> <tr id="xdx_405_eifrs-full--DepositsAtAmortisedCost_iI_z1UwgX0ZymIf" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-decoration: underline; font-size: 10pt; text-align: left">Amortized cost</td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right"> </td> <td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right"> </td> <td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td></tr> <tr id="xdx_40F_eifrs-full--TradeAndOtherPayables_iI_zLQLGlasbiE2" style="vertical-align: bottom; background-color: White"> <td style="font-size: 10pt; text-align: left">Trade payables</td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right">55,829</td> <td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right">1,858</td> <td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td></tr> <tr id="xdx_402_eifrs-full--OtherPayables_iI_z9460gfMb0aj" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-size: 10pt; text-align: left">Other payables</td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right">1,756</td> <td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right">2,090</td> <td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td></tr> <tr id="xdx_40B_ecustom--AmountDueToDirector_iI_zgBeBe7FwnD2" style="vertical-align: bottom; background-color: White"> <td style="font-size: 10pt; text-align: left">Amount due to a director</td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right">3,407</td> <td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right">3,204</td> <td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td></tr> <tr id="xdx_40E_ecustom--LoanFromFormerRelatedCompany_iI_z0FBbAmtXbbh" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-size: 10pt; text-align: left; padding-bottom: 1pt">Loan from a former related company</td> <td style="font-size: 10pt; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right">150</td> <td style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right">-</td> <td style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right"> </td> <td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right"> </td> <td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td></tr> <tr id="xdx_40B_eifrs-full--FinancialLiabilities_iI_zjGwqkZBX41b" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="color: rgb(204,238,255); font-size: 10pt; padding-bottom: 1pt">Financial liabilities</td> <td style="font-size: 10pt; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right">61,142</td> <td style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right">7,152</td> <td style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: left"> </td></tr> </table>

14704

64600

638

2476

54503 965 6084 7360

75929

75401

55829

1858

1756

2090

3407 3204 150

61142

7152

<table cellpadding="0" cellspacing="0" id="xdx_89E_eifrs-full--DisclosureOfCreditRiskExposureExplanatory_zyD1I57AMBM4" style="border-collapse: collapse; width: 85%; margin-left: 1in" summary="xdx: Disclosure - FINANCIAL INSTRUMENTS (Details 1)"> <tr style="vertical-align: bottom"> <td style="font-size: 10pt">Schedule of non-trade receivables</td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt"> </td></tr> <tr style="vertical-align: bottom"> <td style="text-decoration: underline; width: 25%; font-size: 10pt; padding-left: 0.15pt">Category</td> <td style="width: 1%; font-size: 10pt"> </td> <td style="text-decoration: underline; width: 41%; font-size: 10pt">Definition</td> <td style="width: 1%; font-size: 10pt"> </td> <td style="text-decoration: underline; width: 32%; font-size: 10pt; text-align: left">Loss provision</td></tr> <tr style="vertical-align: bottom"> <td style="font-size: 10pt; padding-left: 0.15pt"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt"> </td></tr> <tr style="vertical-align: bottom; background-color: #CCEDFF"> <td style="font-size: 10pt; padding-left: 0.15pt">Performing</td> <td style="font-size: 10pt"> </td> <td id="xdx_98A_ecustom--Definitions_c20250401__20260331__ifrs-full--ClassesOfAcquiredReceivablesAxis__custom--PerformingMember_zEfSh34FCxQl" style="font-size: 10pt; text-align: left" title="Definition">Low risk of default and strong capacity to repay</td> <td style="font-size: 10pt"> </td> <td id="xdx_987_ecustom--LossProvision_c20250401__20260331__ifrs-full--ClassesOfAcquiredReceivablesAxis__custom--PerformingMember_zJKY68dX8c0l" style="font-size: 10pt" title="Loss provision">12m ECL</td></tr> <tr style="vertical-align: bottom"> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt"> </td></tr> <tr style="vertical-align: bottom; background-color: #CCEDFF"> <td style="font-size: 10pt; padding-left: 0.15pt">Non-performing</td> <td style="font-size: 10pt"> </td> <td id="xdx_98C_ecustom--Definitions_c20250401__20260331__ifrs-full--ClassesOfAcquiredReceivablesAxis__custom--NonPerformingMember_z4LR6Z5NbfF2" style="font-size: 10pt; text-align: left" title="Definition">Significant increase in credit risk</td> <td style="font-size: 10pt"> </td> <td id="xdx_984_ecustom--LossProvision_c20250401__20260331__ifrs-full--ClassesOfAcquiredReceivablesAxis__custom--NonPerformingMember_zoMePTK03wmh" style="font-size: 10pt; text-align: left" title="Loss provision">Lifetime ECL</td></tr> </table>

Low risk of default and strong capacity to repay 12m ECL Significant increase in credit risk Lifetime ECL <table cellpadding="0" cellspacing="0" id="xdx_894_ecustom--DisclosureExpectedCreditLossesExplanatory_zAMpARJZR5Hi" style="border-collapse: collapse; width: 85%; margin-left: 1in" summary="xdx: Disclosure - FINANCIAL INSTRUMENTS (Details 2)"> <tr style="vertical-align: bottom; background-color: White"> <td style="font-size: 10pt; text-align: left; padding-left: 0.15pt">Schedule of expected credit losses </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right"> </td> <td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right"> </td> <td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom"> <td style="padding-bottom: 1pt; white-space: nowrap; font-size: 10pt"> </td> <td style="padding-bottom: 1pt; font-size: 10pt"> </td> <td colspan="6" style="border-bottom: Black 1pt solid; text-align: center; white-space: nowrap; font-size: 10pt">As of March 31,</td> <td style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom"> <td style="white-space: nowrap; font-size: 10pt"> </td> <td style="font-size: 10pt"> </td> <td colspan="2" style="text-align: right; white-space: nowrap; font-size: 10pt">2025</td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt"> </td> <td colspan="2" style="text-align: right; white-space: nowrap; font-size: 10pt">2026</td> <td style="font-size: 10pt"> </td></tr> <tr style="vertical-align: bottom"> <td style="padding-bottom: 1pt; white-space: nowrap; font-size: 10pt"> </td> <td style="padding-bottom: 1pt; font-size: 10pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: right">HK$’000</td> <td style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: left"> </td> <td style="padding-bottom: 1pt; font-size: 10pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: right">HK$’000</td> <td style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom"> <td style="text-decoration: underline; font-size: 10pt; text-align: left; padding-left: 0.15pt">Breakdown of impairment allowance</td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right"> </td> <td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right"> </td> <td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: #CCEDFF"> <td style="width: 70%; font-size: 10pt; text-align: left; padding-bottom: 1pt; padding-left: 0.15pt">Trade receivables from contracts with customers</td> <td style="width: 1%; font-size: 10pt; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; width: 1%; font-size: 10pt; text-align: left"> </td> <td id="xdx_98B_eifrs-full--TradeReceivables_iI_c20250331__ifrs-full--TypesOfRisksAxis__custom--ContractsWithCustomersMember_zSai9uhfTjLa" style="border-bottom: Black 1pt solid; width: 12%; font-size: 10pt; text-align: right" title="Trade receivables">24,184</td> <td style="border-bottom: Black 1pt solid; white-space: nowrap; width: 1%; font-size: 10pt; text-align: left"> </td> <td style="width: 1%; font-size: 10pt; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; width: 1%; font-size: 10pt; text-align: left"> </td> <td id="xdx_981_eifrs-full--TradeReceivables_iI_c20260331__ifrs-full--TypesOfRisksAxis__custom--ContractsWithCustomersMember_zgz8ojHEqvld" style="border-bottom: Black 1pt solid; width: 12%; font-size: 10pt; text-align: right" title="Trade receivables">33,660</td> <td style="border-bottom: Black 1pt solid; white-space: nowrap; width: 1%; font-size: 10pt; text-align: left"> </td></tr> </table>

24184

33660

<table cellpadding="0" cellspacing="0" id="xdx_89F_ecustom--DisclosureInternalCreditRiskGradingExplanatory_z6uzzHMT1NRl" style="border-collapse: collapse; width: 85%; margin-left: 1in" summary="xdx: Disclosure - FINANCIAL INSTRUMENTS (Details 3)"> <tr style="vertical-align: bottom"> <td style="font-size: 10pt; padding-left: 0.15pt">Schedule of internal credit risk grading</td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right"> </td> <td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right"> </td> <td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right"> </td> <td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: right; white-space: nowrap; font-size: 10pt"> </td> <td style="text-align: right; font-size: 10pt"> </td> <td colspan="2" style="text-align: right; white-space: nowrap; font-size: 10pt">Gross carrying amount</td> <td style="text-align: right; font-size: 10pt"> </td> <td style="text-align: right; font-size: 10pt"> </td> <td colspan="2" style="text-align: right; white-space: nowrap; font-size: 10pt">Loss allowance</td> <td style="text-align: right; font-size: 10pt"> </td> <td style="text-align: right; font-size: 10pt"> </td> <td colspan="2" style="text-align: right; white-space: nowrap; font-size: 10pt">Net carrying amount</td> <td style="text-align: right; font-size: 10pt"> </td></tr> <tr style="vertical-align: bottom"> <td style="padding-bottom: 1pt; text-align: right; white-space: nowrap; font-size: 10pt"> </td> <td style="padding-bottom: 1pt; text-align: right; font-size: 10pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: right; white-space: nowrap; font-size: 10pt">HK$’000</td> <td style="border-bottom: Black 1pt solid; padding-bottom: 1pt; text-align: right; font-size: 10pt"> </td> <td style="padding-bottom: 1pt; text-align: right; font-size: 10pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: right; white-space: nowrap; font-size: 10pt">HK$’000</td> <td style="border-bottom: Black 1pt solid; padding-bottom: 1pt; text-align: right; font-size: 10pt"> </td> <td style="padding-bottom: 1pt; text-align: right; font-size: 10pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: right; white-space: nowrap; font-size: 10pt">HK$’000</td> <td style="border-bottom: Black 1pt solid; padding-bottom: 1pt; text-align: right; font-size: 10pt"> </td></tr> <tr style="vertical-align: bottom"> <td style="white-space: nowrap; font-size: 10pt"> </td> <td style="font-size: 10pt"> </td> <td colspan="2" style="white-space: nowrap; font-size: 10pt"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt"> </td> <td colspan="2" style="white-space: nowrap; font-size: 10pt"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt"> </td> <td colspan="2" style="white-space: nowrap; font-size: 10pt"> </td> <td style="font-size: 10pt"> </td></tr> <tr style="vertical-align: bottom; background-color: #CCEDFF"> <td style="font-size: 10pt; font-weight: bold; padding-left: 0.15pt">At March 31, 2025</td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right"> </td> <td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right"> </td> <td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right"> </td> <td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom"> <td style="width: 55%; font-size: 10pt; padding-bottom: 1pt; padding-left: 0.15pt">Non-performing</td> <td style="width: 1%; font-size: 10pt; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; width: 1%; font-size: 10pt; text-align: left"> </td> <td id="xdx_989_ecustom--NonPerformingCreditRisk_iI_c20250331__ifrs-full--TypesOfRisksAxis__ifrs-full--GrossCarryingAmountMember_zv5y24mvmvv3" style="border-bottom: Black 1pt solid; width: 12%; font-size: 10pt; text-align: right" title="Non performing credit risk">38,888</td> <td style="border-bottom: Black 1pt solid; white-space: nowrap; width: 1%; font-size: 10pt; text-align: left"> </td> <td style="width: 1%; font-size: 10pt; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; width: 1%; font-size: 10pt; text-align: left"> </td> <td id="xdx_988_ecustom--NonPerformingCreditRisk_iI_c20250331__ifrs-full--TypesOfRisksAxis__ifrs-full--AllowanceForCreditLossesMember_zGwKuwg5mnwg" style="border-bottom: Black 1pt solid; width: 12%; font-size: 10pt; text-align: right" title="Non performing credit risk">(24,184</td> <td style="border-bottom: Black 1pt solid; white-space: nowrap; width: 1%; font-size: 10pt; text-align: left">)</td> <td style="width: 1%; font-size: 10pt; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; width: 1%; font-size: 10pt; text-align: left"> </td> <td id="xdx_988_ecustom--NonPerformingCreditRisk_iI_c20250331_zOIEsdQ32TT3" style="border-bottom: Black 1pt solid; width: 12%; font-size: 10pt; text-align: right" title="Non performing credit risk net">14,704</td> <td style="border-bottom: Black 1pt solid; white-space: nowrap; width: 1%; font-size: 10pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: #CCEDFF"> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right"> </td> <td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right"> </td> <td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right"> </td> <td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom"> <td style="font-size: 10pt; font-weight: bold; padding-left: 0.15pt">At March 31, 2026</td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right"> </td> <td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right"> </td> <td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right"> </td> <td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: #CCEDFF"> <td style="font-size: 10pt; padding-bottom: 1pt; padding-left: 0.15pt">Non-performing</td> <td style="font-size: 10pt; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"> </td> <td id="xdx_98C_ecustom--NonPerformingCreditRisk_iI_c20260331__ifrs-full--TypesOfRisksAxis__ifrs-full--GrossCarryingAmountMember_zLF4ejlpVlCg" style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right" title="Non performing credit risk">98,260</td> <td style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"> </td> <td id="xdx_98A_ecustom--NonPerformingCreditRisk_iI_c20260331__ifrs-full--TypesOfRisksAxis__ifrs-full--AllowanceForCreditLossesMember_zHqHwOdo2a2e" style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right" title="Non performing credit risk">(33,660</td> <td style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: left">)</td> <td style="font-size: 10pt; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"> </td> <td id="xdx_987_ecustom--NonPerformingCreditRisk_iI_c20260331_zE3S9RgS5tn9" style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right" title="Non performing credit risk net">64,600</td> <td style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: left"> </td></tr> </table> The movement in the loss allowance for trade receivables from contracts with customers during the year is summarized below. <table cellpadding="0" cellspacing="0" id="xdx_891_eifrs-full--DisclosureOfContingentLiabilitiesExplanatory_zReoIC4j1cme" style="border-collapse: collapse; width: 85%; margin-left: 1in" summary="xdx: Disclosure - FINANCIAL INSTRUMENTS (Details 4)"> <tr style="vertical-align: bottom; background-color: White"> <td style="font-size: 10pt; text-align: left; padding-left: 0.15pt"> Schedule of loss allowance for trade receivables</td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td id="xdx_4B7_ifrs-full--TypesOfRisksAxis_custom--NonPerformingMember_zEofoj9QkMxj" style="font-size: 10pt; text-align: right"> </td> <td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td id="xdx_4B0_ifrs-full--TypesOfRisksAxis_custom--TotalMember_zvwKkRX1DSo4" style="font-size: 10pt; text-align: right"> </td> <td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom"> <td style="white-space: nowrap; font-size: 10pt"> </td> <td style="font-size: 10pt"> </td> <td colspan="2" style="white-space: nowrap; font-size: 10pt; text-align: right">Non- performing</td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt"> </td> <td colspan="2" style="white-space: nowrap; font-size: 10pt; text-align: right">Total</td> <td style="font-size: 10pt"> </td></tr> <tr style="vertical-align: bottom"> <td style="white-space: nowrap; font-size: 10pt"> </td> <td style="font-size: 10pt; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: right">HK$’000</td> <td style="border-bottom: Black 1pt solid; padding-bottom: 1pt; font-size: 10pt"> </td> <td style="font-size: 10pt; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: right">HK$’000</td> <td style="border-bottom: Black 1pt solid; padding-bottom: 1pt; font-size: 10pt"> </td></tr> <tr style="vertical-align: bottom"> <td style="white-space: nowrap; font-size: 10pt"> </td> <td style="font-size: 10pt"> </td> <td colspan="2" style="white-space: nowrap; font-size: 10pt; text-align: right"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt"> </td> <td colspan="2" style="white-space: nowrap; font-size: 10pt; text-align: right"> </td> <td style="font-size: 10pt"> </td></tr> <tr id="xdx_43A_c20230401__20240331_ecustom--AllowanceTradeReceivables_iS_zdczeBFYFkq5" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 70%; font-size: 10pt; padding-left: 0.15pt">At April 1, 2023</td> <td style="width: 1%; font-size: 10pt"> </td> <td style="width: 1%; font-size: 10pt; text-align: left"> </td> <td style="width: 12%; font-size: 10pt; text-align: right">27,835</td> <td style="white-space: nowrap; width: 1%; font-size: 10pt; text-align: left"> </td> <td style="width: 1%; font-size: 10pt"> </td> <td style="width: 1%; font-size: 10pt; text-align: left"> </td> <td style="width: 12%; font-size: 10pt; text-align: right">27,835</td> <td style="white-space: nowrap; width: 1%; font-size: 10pt; text-align: left"> </td></tr> <tr id="xdx_407_ecustom--AllowanceIncreaseInLossAllowance_zD6Q0CSpGLAk" style="vertical-align: bottom; background-color: White"> <td style="font-size: 10pt; text-align: left; padding-bottom: 1pt; padding-left: 0.15pt">Increase in loss allowance</td> <td style="font-size: 10pt; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right">863</td> <td style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right">863</td> <td style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: left"> </td></tr> <tr id="xdx_432_c20240401__20250331_ecustom--AllowanceTradeReceivables_iS_z73pFxwK2zZ7" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-size: 10pt; padding-left: 0.15pt">At March 31, 2024</td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right">28,698</td> <td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right">28,698</td> <td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td></tr> <tr id="xdx_40C_ecustom--AllowanceIncreaseInLossAllowance_zD3xszRiOTuk" style="vertical-align: bottom; background-color: White"> <td style="font-size: 10pt; text-align: left; padding-left: 0.15pt">Increase in loss allowance</td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right">330</td> <td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right">330</td> <td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td></tr> <tr id="xdx_40E_ecustom--AllowanceWriteoffs_zyNuGxSz279k" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-size: 10pt; padding-bottom: 1pt; padding-left: 0.15pt">Write-offs</td> <td style="font-size: 10pt; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right">(4,844</td> <td style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: left">)</td> <td style="font-size: 10pt; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right">(4,844</td> <td style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: left">)</td></tr> <tr id="xdx_435_c20250401__20260331_ecustom--AllowanceTradeReceivables_iS_zPSXHEWlsW73" style="vertical-align: bottom; background-color: White"> <td style="font-size: 10pt; padding-left: 0.15pt">At March 31, 2025</td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right">24,184</td> <td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right">24,184</td> <td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td></tr> <tr id="xdx_40F_ecustom--AllowanceIncreaseInLossAllowance_zWg6deOBkEQe" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-size: 10pt; text-align: left; padding-left: 0.15pt">Increase in loss allowance</td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right">9,491</td> <td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right">9,491</td> <td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td></tr> <tr id="xdx_402_ecustom--DisposalOfSubsidiary_zC63lK4T9vmj" style="vertical-align: bottom; background-color: White"> <td style="font-size: 10pt; text-align: left; padding-bottom: 1pt; padding-left: 0.15pt">Disposal of a subsidiary</td> <td style="font-size: 10pt; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right">(15</td> <td style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: left">)</td> <td style="font-size: 10pt; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right">(15</td> <td style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: left">)</td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-size: 10pt; padding-left: 0.15pt"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right"> </td> <td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right"> </td> <td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td></tr> <tr id="xdx_436_c20250401__20260331_ecustom--AllowanceTradeReceivables_iE_z08l44G34WXk" style="vertical-align: bottom; background-color: White"> <td style="font-size: 10pt; padding-bottom: 1pt; padding-left: 0.15pt">At March 31, 2026</td> <td style="font-size: 10pt; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right">33,660</td> <td style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right">33,660</td> <td style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: left"> </td></tr> </table> 38888 -24184 14704 98260 -33660 64600

<table cellpadding="0" cellspacing="0" id="xdx_891_eifrs-full--DisclosureOfContingentLiabilitiesExplanatory_zReoIC4j1cme" style="border-collapse: collapse; width: 85%; margin-left: 1in" summary="xdx: Disclosure - FINANCIAL INSTRUMENTS (Details 4)"> <tr style="vertical-align: bottom; background-color: White"> <td style="font-size: 10pt; text-align: left; padding-left: 0.15pt"> Schedule of loss allowance for trade receivables</td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td id="xdx_4B7_ifrs-full--TypesOfRisksAxis_custom--NonPerformingMember_zEofoj9QkMxj" style="font-size: 10pt; text-align: right"> </td> <td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td id="xdx_4B0_ifrs-full--TypesOfRisksAxis_custom--TotalMember_zvwKkRX1DSo4" style="font-size: 10pt; text-align: right"> </td> <td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom"> <td style="white-space: nowrap; font-size: 10pt"> </td> <td style="font-size: 10pt"> </td> <td colspan="2" style="white-space: nowrap; font-size: 10pt; text-align: right">Non- performing</td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt"> </td> <td colspan="2" style="white-space: nowrap; font-size: 10pt; text-align: right">Total</td> <td style="font-size: 10pt"> </td></tr> <tr style="vertical-align: bottom"> <td style="white-space: nowrap; font-size: 10pt"> </td> <td style="font-size: 10pt; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: right">HK$’000</td> <td style="border-bottom: Black 1pt solid; padding-bottom: 1pt; font-size: 10pt"> </td> <td style="font-size: 10pt; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: right">HK$’000</td> <td style="border-bottom: Black 1pt solid; padding-bottom: 1pt; font-size: 10pt"> </td></tr> <tr style="vertical-align: bottom"> <td style="white-space: nowrap; font-size: 10pt"> </td> <td style="font-size: 10pt"> </td> <td colspan="2" style="white-space: nowrap; font-size: 10pt; text-align: right"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt"> </td> <td colspan="2" style="white-space: nowrap; font-size: 10pt; text-align: right"> </td> <td style="font-size: 10pt"> </td></tr> <tr id="xdx_43A_c20230401__20240331_ecustom--AllowanceTradeReceivables_iS_zdczeBFYFkq5" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 70%; font-size: 10pt; padding-left: 0.15pt">At April 1, 2023</td> <td style="width: 1%; font-size: 10pt"> </td> <td style="width: 1%; font-size: 10pt; text-align: left"> </td> <td style="width: 12%; font-size: 10pt; text-align: right">27,835</td> <td style="white-space: nowrap; width: 1%; font-size: 10pt; text-align: left"> </td> <td style="width: 1%; font-size: 10pt"> </td> <td style="width: 1%; font-size: 10pt; text-align: left"> </td> <td style="width: 12%; font-size: 10pt; text-align: right">27,835</td> <td style="white-space: nowrap; width: 1%; font-size: 10pt; text-align: left"> </td></tr> <tr id="xdx_407_ecustom--AllowanceIncreaseInLossAllowance_zD6Q0CSpGLAk" style="vertical-align: bottom; background-color: White"> <td style="font-size: 10pt; text-align: left; padding-bottom: 1pt; padding-left: 0.15pt">Increase in loss allowance</td> <td style="font-size: 10pt; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right">863</td> <td style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right">863</td> <td style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: left"> </td></tr> <tr id="xdx_432_c20240401__20250331_ecustom--AllowanceTradeReceivables_iS_z73pFxwK2zZ7" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-size: 10pt; padding-left: 0.15pt">At March 31, 2024</td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right">28,698</td> <td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right">28,698</td> <td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td></tr> <tr id="xdx_40C_ecustom--AllowanceIncreaseInLossAllowance_zD3xszRiOTuk" style="vertical-align: bottom; background-color: White"> <td style="font-size: 10pt; text-align: left; padding-left: 0.15pt">Increase in loss allowance</td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right">330</td> <td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right">330</td> <td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td></tr> <tr id="xdx_40E_ecustom--AllowanceWriteoffs_zyNuGxSz279k" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-size: 10pt; padding-bottom: 1pt; padding-left: 0.15pt">Write-offs</td> <td style="font-size: 10pt; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right">(4,844</td> <td style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: left">)</td> <td style="font-size: 10pt; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right">(4,844</td> <td style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: left">)</td></tr> <tr id="xdx_435_c20250401__20260331_ecustom--AllowanceTradeReceivables_iS_zPSXHEWlsW73" style="vertical-align: bottom; background-color: White"> <td style="font-size: 10pt; padding-left: 0.15pt">At March 31, 2025</td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right">24,184</td> <td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right">24,184</td> <td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td></tr> <tr id="xdx_40F_ecustom--AllowanceIncreaseInLossAllowance_zWg6deOBkEQe" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-size: 10pt; text-align: left; padding-left: 0.15pt">Increase in loss allowance</td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right">9,491</td> <td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right">9,491</td> <td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td></tr> <tr id="xdx_402_ecustom--DisposalOfSubsidiary_zC63lK4T9vmj" style="vertical-align: bottom; background-color: White"> <td style="font-size: 10pt; text-align: left; padding-bottom: 1pt; padding-left: 0.15pt">Disposal of a subsidiary</td> <td style="font-size: 10pt; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right">(15</td> <td style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: left">)</td> <td style="font-size: 10pt; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right">(15</td> <td style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: left">)</td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-size: 10pt; padding-left: 0.15pt"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right"> </td> <td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right"> </td> <td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td></tr> <tr id="xdx_436_c20250401__20260331_ecustom--AllowanceTradeReceivables_iE_z08l44G34WXk" style="vertical-align: bottom; background-color: White"> <td style="font-size: 10pt; padding-bottom: 1pt; padding-left: 0.15pt">At March 31, 2026</td> <td style="font-size: 10pt; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right">33,660</td> <td style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right">33,660</td> <td style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: left"> </td></tr> </table>

27835 27835 863 863 28698 28698 330 330 -4844 -4844 24184 24184 9491 9491 -15 -15 33660 33660 863000 330000 9491000 4844000 <table cellpadding="0" cellspacing="0" id="xdx_896_ecustom--DisclosureCustomersRevenueExplanatory_zrcS1IYFD2cl" style="border-collapse: collapse; width: 85%; margin-left: 1in" summary="xdx: Disclosure - FINANCIAL INSTRUMENTS (Details 5)"> <tr style="vertical-align: bottom"> <td style="font-size: 10pt">Schedule of customers revenue</td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right"> </td> <td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right"> </td> <td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right"> </td> <td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right"> </td> <td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right"> </td> <td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right"> </td> <td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom"> <td style="white-space: nowrap; font-size: 10pt"> </td> <td style="font-size: 10pt"> </td> <td colspan="2" style="white-space: nowrap; font-size: 10pt; text-align: right">2024</td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt"> </td> <td colspan="2" style="white-space: nowrap; font-size: 10pt; text-align: right">2024</td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt"> </td> <td colspan="2" style="white-space: nowrap; font-size: 10pt; text-align: right">2025</td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt"> </td> <td colspan="2" style="white-space: nowrap; font-size: 10pt; text-align: right">2025</td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt"> </td> <td colspan="2" style="white-space: nowrap; font-size: 10pt; text-align: right">2026</td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt"> </td> <td colspan="2" style="white-space: nowrap; font-size: 10pt; text-align: right">2026</td> <td style="font-size: 10pt"> </td></tr> <tr style="vertical-align: bottom"> <td style="font-size: 10pt; padding-left: 0.15pt"> </td> <td style="font-size: 10pt"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right">HK$’000</td> <td style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right">%</td> <td style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right">HK$’000</td> <td style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right">%</td> <td style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right">HK$’000</td> <td style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right">%</td> <td style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom"> <td style="font-size: 10pt; padding-left: 0.15pt"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right"> </td> <td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right"> </td> <td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right"> </td> <td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right"> </td> <td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right"> </td> <td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right"> </td> <td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: #CCEDFF"> <td style="width: 34%; font-size: 10pt; text-align: left; padding-left: 0.15pt">Customer A</td> <td style="width: 1%; font-size: 10pt"> </td> <td style="width: 1%; font-size: 10pt; text-align: left"> </td> <td style="width: 8%; font-size: 10pt; text-align: right">13,288</td> <td style="white-space: nowrap; width: 1%; font-size: 10pt; text-align: left"> </td> <td style="width: 1%; font-size: 10pt"> </td> <td style="width: 1%; font-size: 10pt; text-align: left"> </td> <td id="xdx_984_ecustom--ConcentrationOfCreditRiskPercentage_c20230401__20240331__ifrs-full--ConcentrationsOfRiskAxis__custom--RevenueMember__ifrs-full--RiskExposuresAxis__custom--CustomerAMember_z2SB9atLPIb6" style="width: 8%; font-size: 10pt; text-align: right" title="Concentration of credit risk percentage">40</td> <td style="white-space: nowrap; width: 1%; font-size: 10pt; text-align: left">%</td> <td style="width: 1%; font-size: 10pt"> </td> <td style="width: 1%; font-size: 10pt; text-align: left"> </td> <td id="xdx_982_ecustom--ConcentrationOfCreditRisk_c20240401__20250331__ifrs-full--ConcentrationsOfRiskAxis__custom--RevenueMember__ifrs-full--RiskExposuresAxis__custom--CustomerAMember_zYs3JQG2zH33" style="width: 8%; font-size: 10pt; text-align: right" title="Concentration of credit risk">32,581</td> <td style="white-space: nowrap; width: 1%; font-size: 10pt; text-align: left"> </td> <td style="width: 1%; font-size: 10pt"> </td> <td style="width: 1%; font-size: 10pt; text-align: left"> </td> <td id="xdx_986_ecustom--ConcentrationOfCreditRiskPercentage_dp_c20240401__20250331__ifrs-full--ConcentrationsOfRiskAxis__custom--RevenueMember__ifrs-full--RiskExposuresAxis__custom--CustomerAMember_z1vxnYLMWSne" style="width: 8%; font-size: 10pt; text-align: right" title="Concentration of credit risk percentage">61</td> <td style="white-space: nowrap; width: 1%; font-size: 10pt; text-align: left">%</td> <td style="width: 1%; font-size: 10pt"> </td> <td style="width: 1%; font-size: 10pt; text-align: left"> </td> <td id="xdx_981_ecustom--ConcentrationOfCreditRisk_c20250401__20260331__ifrs-full--ConcentrationsOfRiskAxis__custom--RevenueMember__ifrs-full--RiskExposuresAxis__custom--CustomerAMember_zNr6sVxG5LP2" style="width: 8%; font-size: 10pt; text-align: right" title="Concentration of credit risk">47,251</td> <td style="white-space: nowrap; width: 1%; font-size: 10pt; text-align: left"> </td> <td style="width: 1%; font-size: 10pt"> </td> <td style="width: 1%; font-size: 10pt; text-align: left"> </td> <td id="xdx_988_ecustom--ConcentrationOfCreditRiskPercentage_dp_c20250401__20260331__ifrs-full--ConcentrationsOfRiskAxis__custom--RevenueMember__ifrs-full--RiskExposuresAxis__custom--CustomerAMember_zV6BQUi9jZWd" style="width: 8%; font-size: 10pt; text-align: right" title="Concentration of credit risk percentage">76</td> <td style="white-space: nowrap; width: 1%; font-size: 10pt; text-align: left">%</td></tr> <tr style="vertical-align: bottom"> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right"> </td> <td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right"> </td> <td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right"> </td> <td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right"> </td> <td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right"> </td> <td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right"> </td> <td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: #CCEDFF"> <td style="font-size: 10pt; text-align: left; padding-left: 0.15pt">Customer B</td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right">*</td> <td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td id="xdx_98B_ecustom--ConcentrationOfCreditRiskPercentage_dp_c20230401__20240331__ifrs-full--ConcentrationsOfRiskAxis__custom--RevenueMember__ifrs-full--RiskExposuresAxis__custom--CustomerBMember_zqcNsTcTddal" style="font-size: 10pt; text-align: right" title="Concentration of credit risk percentage">-</td> <td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right">*</td> <td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td id="xdx_98D_ecustom--ConcentrationOfCreditRiskPercentage_dp_c20240401__20250331__ifrs-full--ConcentrationsOfRiskAxis__custom--RevenueMember__ifrs-full--RiskExposuresAxis__custom--CustomerBMember_z54E24BJj5e1" style="font-size: 10pt; text-align: right" title="Concentration of credit risk percentage">-</td> <td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td id="xdx_98A_ecustom--ConcentrationOfCreditRisk_c20250401__20260331__ifrs-full--ConcentrationsOfRiskAxis__custom--RevenueMember__ifrs-full--RiskExposuresAxis__custom--CustomerBMember_zgZJl3gDS0Of" style="font-size: 10pt; text-align: right" title="Concentration of credit risk">9,124</td> <td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td id="xdx_984_ecustom--ConcentrationOfCreditRiskPercentage_dp_c20250401__20260331__ifrs-full--ConcentrationsOfRiskAxis__custom--RevenueMember__ifrs-full--RiskExposuresAxis__custom--CustomerBMember_zIy5V6VUgf2l" style="font-size: 10pt; text-align: right" title="Concentration of credit risk percentage">15</td> <td style="white-space: nowrap; font-size: 10pt; text-align: left">%</td></tr> </table> * Less than 10% of the total revenue Details of the customers accounting for 10% or more of total trade receivables are as follows: <table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 85%; margin-left: 1in"> <tr style="vertical-align: bottom"> <td style="white-space: nowrap; font-size: 10pt; text-align: right"> </td> <td style="font-size: 10pt"> </td> <td colspan="2" style="white-space: nowrap; font-size: 10pt; text-align: right">2025</td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt"> </td> <td colspan="2" style="text-align: right; white-space: nowrap; font-size: 10pt">2025</td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt"> </td> <td colspan="2" style="white-space: nowrap; font-size: 10pt; text-align: right">2026</td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt"> </td> <td colspan="2" style="white-space: nowrap; font-size: 10pt; text-align: right">2026</td> <td style="font-size: 10pt"> </td></tr> <tr style="vertical-align: bottom"> <td style="white-space: nowrap; font-size: 10pt; text-align: right"> </td> <td style="font-size: 10pt; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: right">HK$’000</td> <td style="border-bottom: Black 1pt solid; padding-bottom: 1pt; font-size: 10pt"> </td> <td style="font-size: 10pt; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: right">%</td> <td style="border-bottom: Black 1pt solid; padding-bottom: 1pt; font-size: 10pt"> </td> <td style="font-size: 10pt; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: right">HK$’000</td> <td style="border-bottom: Black 1pt solid; padding-bottom: 1pt; font-size: 10pt"> </td> <td style="font-size: 10pt; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: right">%</td> <td style="border-bottom: Black 1pt solid; padding-bottom: 1pt; font-size: 10pt"> </td></tr> <tr style="vertical-align: bottom"> <td style="white-space: nowrap; font-size: 10pt"> </td> <td style="font-size: 10pt"> </td> <td colspan="2" style="white-space: nowrap; font-size: 10pt"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt"> </td> <td colspan="2" style="white-space: nowrap; font-size: 10pt"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt"> </td> <td colspan="2" style="white-space: nowrap; font-size: 10pt"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt"> </td> <td colspan="2" style="white-space: nowrap; font-size: 10pt; text-align: right"> </td> <td style="font-size: 10pt"> </td></tr> <tr style="vertical-align: bottom; background-color: #CCEDFF"> <td style="width: 48%; font-size: 10pt; text-align: left; padding-left: 0.15pt">Customer A </td> <td style="width: 1%; font-size: 10pt"> </td> <td style="width: 1%; font-size: 10pt; text-align: left"> </td> <td id="xdx_98E_ecustom--ConcentrationOfCreditRisk_c20240401__20250331__ifrs-full--ConcentrationsOfRiskAxis__custom--TradeReceivablessMember__ifrs-full--RiskExposuresAxis__custom--CustomerAMember_zvaUZHW5lyIh" style="width: 10%; font-size: 10pt; text-align: right" title="Concentration of credit risk">7,545</td> <td style="white-space: nowrap; width: 1%; font-size: 10pt; text-align: left"> </td> <td style="width: 1%; font-size: 10pt"> </td> <td style="width: 1%; font-size: 10pt; text-align: left"> </td> <td id="xdx_98B_ecustom--ConcentrationOfCreditRiskPercentage_dp_c20240401__20250331__ifrs-full--ConcentrationsOfRiskAxis__custom--TradeReceivablessMember__ifrs-full--RiskExposuresAxis__custom--CustomerAMember_zMOu8POIZsVk" style="width: 10%; font-size: 10pt; text-align: right" title="Concentration of credit risk percentage">51</td> <td style="white-space: nowrap; width: 1%; font-size: 10pt; text-align: left">%</td> <td style="width: 1%; font-size: 10pt"> </td> <td style="width: 1%; font-size: 10pt; text-align: left"> </td> <td id="xdx_98E_ecustom--ConcentrationOfCreditRisk_c20250401__20260331__ifrs-full--ConcentrationsOfRiskAxis__custom--TradeReceivablessMember__ifrs-full--RiskExposuresAxis__custom--CustomerAMember_zAJdzhU7HQn5" style="width: 10%; font-size: 10pt; text-align: right" title="Concentration of credit risk">50,961</td> <td style="white-space: nowrap; width: 1%; font-size: 10pt; text-align: left"> </td> <td style="width: 1%; font-size: 10pt"> </td> <td style="width: 1%; font-size: 10pt; text-align: left"> </td> <td id="xdx_98A_ecustom--ConcentrationOfCreditRiskPercentage_dp_c20250401__20260331__ifrs-full--ConcentrationsOfRiskAxis__custom--TradeReceivablessMember__ifrs-full--RiskExposuresAxis__custom--CustomerAMember_zNr0DzV6SsE" style="width: 10%; font-size: 10pt; text-align: right" title="Concentration of credit risk percentage">79</td> <td style="white-space: nowrap; width: 1%; font-size: 10pt; text-align: left">%</td></tr> <tr style="vertical-align: bottom"> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right"> </td> <td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right"> </td> <td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right"> </td> <td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right"> </td> <td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: #CCEDFF"> <td style="font-size: 10pt; text-align: left; padding-left: 0.15pt">Customer B </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right">*</td> <td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td id="xdx_980_ecustom--ConcentrationOfCreditRiskPercentage_dp_c20240401__20250331__ifrs-full--ConcentrationsOfRiskAxis__custom--TradeReceivablessMember__ifrs-full--RiskExposuresAxis__custom--CustomerBMember_ztoB8HBoL7xc" style="font-size: 10pt; text-align: right" title="Concentration of credit risk percentage">-</td> <td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td id="xdx_980_ecustom--ConcentrationOfCreditRisk_c20250401__20260331__ifrs-full--ConcentrationsOfRiskAxis__custom--TradeReceivablessMember__ifrs-full--RiskExposuresAxis__custom--CustomerBMember_zPf6TpYFsY78" style="font-size: 10pt; text-align: right" title="Concentration of credit risk">8,045</td> <td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td id="xdx_982_ecustom--ConcentrationOfCreditRiskPercentage_dp_c20250401__20260331__ifrs-full--ConcentrationsOfRiskAxis__custom--TradeReceivablessMember__ifrs-full--RiskExposuresAxis__custom--CustomerBMember_zclzqy70lYFe" style="font-size: 10pt; text-align: right" title="Concentration of credit risk percentage">12</td> <td style="white-space: nowrap; font-size: 10pt; text-align: left">%</td></tr> <tr style="vertical-align: bottom"> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right"> </td> <td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right"> </td> <td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right"> </td> <td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right"> </td> <td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: #CCEDFF"> <td style="font-size: 10pt; text-align: left; padding-left: 0.15pt">Customer C </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td id="xdx_988_ecustom--ConcentrationOfCreditRisk_c20240401__20250331__ifrs-full--ConcentrationsOfRiskAxis__custom--TradeReceivablessMember__ifrs-full--RiskExposuresAxis__custom--CustomerCMember_zaGkte47Agu2" style="font-size: 10pt; text-align: right" title="Concentration of credit risk">3,979</td> <td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td id="xdx_98F_ecustom--ConcentrationOfCreditRiskPercentage_dp_c20240401__20250331__ifrs-full--ConcentrationsOfRiskAxis__custom--TradeReceivablessMember__ifrs-full--RiskExposuresAxis__custom--CustomerCMember_zw2gEGgUx8Ec" style="font-size: 10pt; text-align: right" title="Concentration of credit risk percentage">27</td> <td style="white-space: nowrap; font-size: 10pt; text-align: left">%</td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right">*</td> <td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td id="xdx_982_ecustom--ConcentrationOfCreditRiskPercentage_dp_c20250401__20260331__ifrs-full--ConcentrationsOfRiskAxis__custom--TradeReceivablessMember__ifrs-full--RiskExposuresAxis__custom--CustomerCMember_zZHvKL9npc6c" style="font-size: 10pt; text-align: right" title="Concentration of credit risk percentage">-</td> <td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td></tr> </table> * Less than 10% of the total trade receivables 40 32581 0.61 47251 0.76 9124 0.15 7545 0.51 50961 0.79 8045 0.12 3979 0.27

794000

<table cellpadding="0" cellspacing="0" id="xdx_893_ecustom--DisclosureLesseeOperatingLeaseLiabilityMaturityExplanatory_zJ9AZCFCMEVb" style="border-collapse: collapse; width: 85%; margin-left: 1in" summary="xdx: Disclosure - FINANCIAL INSTRUMENTS (Details 6)"> <tr style="vertical-align: bottom; background-color: White"> <td style="font-size: 10pt; text-align: left; padding-left: 0.15pt">Schedule of Group’s remaining contractual maturity for its non-derivative financial liabilities</td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td id="xdx_493_20250331__ifrs-full--ClassesOfFinancialInstrumentsAxis__custom--LessThenoneYearMember_zsyrJx6jcSre" style="font-size: 10pt; text-align: right"> </td> <td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td id="xdx_49D_20250331__ifrs-full--ClassesOfFinancialInstrumentsAxis__custom--TotalUNdiscountedCashflowMember_zB10zp7Nefo9" style="font-size: 10pt; text-align: right"> </td> <td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td id="xdx_49F_20250331__ifrs-full--ClassesOfFinancialInstrumentsAxis__custom--CarryingAmountsMember_zMmipY3MuDq9" style="font-size: 10pt; text-align: right"> </td> <td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: right; white-space: nowrap; font-size: 10pt"> </td> <td style="text-align: right; font-size: 10pt"> </td> <td colspan="2" style="text-align: right; white-space: nowrap; font-size: 10pt">On demand or less than 1 year</td> <td style="text-align: right; font-size: 10pt"> </td> <td style="text-align: right; font-size: 10pt"> </td> <td colspan="2" style="text-align: right; white-space: nowrap; font-size: 10pt">Total undiscounted cash flows</td> <td style="text-align: right; font-size: 10pt"> </td> <td style="text-align: right; font-size: 10pt"> </td> <td colspan="2" style="text-align: right; white-space: nowrap; font-size: 10pt">Carrying amount</td> <td style="text-align: right; font-size: 10pt"> </td></tr> <tr style="vertical-align: bottom"> <td style="padding-bottom: 1pt; text-align: right; white-space: nowrap; font-size: 10pt"> </td> <td style="padding-bottom: 1pt; text-align: right; font-size: 10pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: right; white-space: nowrap; font-size: 10pt">HK$’000</td> <td style="border-bottom: Black 1pt solid; padding-bottom: 1pt; text-align: right; font-size: 10pt"> </td> <td style="padding-bottom: 1pt; text-align: right; font-size: 10pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: right; white-space: nowrap; font-size: 10pt">HK$’000</td> <td style="border-bottom: Black 1pt solid; padding-bottom: 1pt; text-align: right; font-size: 10pt"> </td> <td style="padding-bottom: 1pt; text-align: right; font-size: 10pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: right; white-space: nowrap; font-size: 10pt">HK$’000</td> <td style="border-bottom: Black 1pt solid; padding-bottom: 1pt; text-align: right; font-size: 10pt"> </td></tr> <tr style="vertical-align: bottom"> <td style="white-space: nowrap; font-size: 10pt"> </td> <td style="font-size: 10pt"> </td> <td colspan="2" style="white-space: nowrap; font-size: 10pt"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt"> </td> <td colspan="2" style="white-space: nowrap; font-size: 10pt"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt"> </td> <td colspan="2" style="white-space: nowrap; font-size: 10pt"> </td> <td style="font-size: 10pt"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-decoration: underline; font-size: 10pt; padding-left: 0.15pt">At March 31, 2025</td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right"> </td> <td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right"> </td> <td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right"> </td> <td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td></tr> <tr id="xdx_406_eifrs-full--TradeReceivables_iI_maCAzCSY_zQbgpl4qKBn4" style="vertical-align: bottom; background-color: White"> <td style="width: 55%; font-size: 10pt; text-align: left; padding-left: 0.15pt">Trade payables</td> <td style="width: 1%; font-size: 10pt"> </td> <td style="width: 1%; font-size: 10pt; text-align: left"> </td> <td style="width: 12%; font-size: 10pt; text-align: right">55,829</td> <td style="white-space: nowrap; width: 1%; font-size: 10pt; text-align: left"> </td> <td style="width: 1%; font-size: 10pt"> </td> <td style="width: 1%; font-size: 10pt; text-align: left"> </td> <td style="width: 12%; font-size: 10pt; text-align: right">55,829</td> <td style="white-space: nowrap; width: 1%; font-size: 10pt; text-align: left"> </td> <td style="width: 1%; font-size: 10pt"> </td> <td style="width: 1%; font-size: 10pt; text-align: left"> </td> <td style="width: 12%; font-size: 10pt; text-align: right">55,829</td> <td style="white-space: nowrap; width: 1%; font-size: 10pt; text-align: left"> </td></tr> <tr id="xdx_40F_eifrs-full--OtherPayables_iI_ztMhqFeYkTVg" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-size: 10pt; text-align: left; padding-left: 0.15pt">Other payables</td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right">1,756</td> <td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right">1,756</td> <td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right">1,756</td> <td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td></tr> <tr id="xdx_408_ecustom--AmountDueToDirector_iI_zFCJiNCRt48e" style="vertical-align: bottom; background-color: White"> <td style="font-size: 10pt; text-align: left; padding-left: 0.15pt">Amount due to a director</td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right">3,407</td> <td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right">3,407</td> <td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right">3,407</td> <td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td></tr> <tr id="xdx_40D_ecustom--LoanFromFormerRelatedCompany_iI_zgPAPIXxLHEb" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-size: 10pt; text-align: left; padding-bottom: 1pt; padding-left: 0.15pt">Loan from a former related company</td> <td style="font-size: 10pt; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right">150</td> <td style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right">150</td> <td style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right">150</td> <td style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right"> </td> <td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right"> </td> <td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right"> </td> <td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td></tr> <tr id="xdx_403_eifrs-full--FinancialAssets_iI_zmfpFDZomYna" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="color: rgb(204,238,255); font-size: 10pt; padding-bottom: 1pt">financial Assets</td> <td style="font-size: 10pt; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right">61,142</td> <td style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right">61,142</td> <td style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right">61,142</td> <td style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: left"> </td></tr> </table> <table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 85%; margin-left: 1in"> <tr style="vertical-align: bottom; background-color: White"> <td style="font-size: 10pt; width: 55%"> </td> <td style="font-size: 10pt; width: 1%"> </td> <td style="font-size: 10pt; text-align: left; width: 1%"> </td> <td id="xdx_499_20260331__ifrs-full--ClassesOfFinancialInstrumentsAxis__custom--LessThenoneYearMember_z9WyN53e14X9" style="font-size: 10pt; text-align: right; width: 12%"> </td> <td style="white-space: nowrap; font-size: 10pt; text-align: left; width: 1%"> </td> <td style="font-size: 10pt; width: 1%"> </td> <td style="font-size: 10pt; text-align: left; width: 1%"> </td> <td id="xdx_49E_20260331__ifrs-full--ClassesOfFinancialInstrumentsAxis__custom--TotalUNdiscountedCashflowMember_zwHfKTeOYYl6" style="font-size: 10pt; text-align: right; width: 12%"> </td> <td style="white-space: nowrap; font-size: 10pt; text-align: left; width: 1%"> </td> <td style="font-size: 10pt; width: 1%"> </td> <td style="font-size: 10pt; text-align: left; width: 1%"> </td> <td id="xdx_496_20260331__ifrs-full--ClassesOfFinancialInstrumentsAxis__custom--CarryingAmountsMember_zEwHvLlhNVH4" style="font-size: 10pt; text-align: right; width: 12%"> </td> <td style="white-space: nowrap; font-size: 10pt; text-align: left; width: 1%"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-decoration: underline; font-size: 10pt; padding-left: 0.15pt">At March 31, 2026</td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right"> </td> <td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right"> </td> <td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right"> </td> <td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td></tr> <tr id="xdx_40B_ecustom--TradePayables_iI_z8pirA8jKbf8" style="vertical-align: bottom; background-color: White"> <td style="font-size: 10pt; text-align: left; padding-left: 0.15pt">Trade payables</td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right">1,858</td> <td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right">1,858</td> <td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right">1,858</td> <td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td></tr> <tr id="xdx_400_eifrs-full--OtherPayables_iI_zt6nReb5RLQi" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-size: 10pt; text-align: left; padding-left: 0.15pt">Other payables</td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right">2,090</td> <td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right">2,090</td> <td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right">2,090</td> <td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td></tr> <tr id="xdx_406_ecustom--AmountDueToDirector_iI_zRR222guAql4" style="vertical-align: bottom; background-color: White"> <td style="font-size: 10pt; text-align: left; padding-bottom: 1pt; padding-left: 0.15pt">Amount due to a director</td> <td style="font-size: 10pt; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right">3,204</td> <td style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right">3,204</td> <td style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right">3,204</td> <td style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right"> </td> <td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right"> </td> <td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right"> </td> <td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td></tr> <tr id="xdx_404_eifrs-full--FinancialLiabilities_iI_zABqhoHqmQe8" style="vertical-align: bottom; background-color: White"> <td style="font-size: 10pt; padding-bottom: 1pt">financial liabilities</td> <td style="font-size: 10pt; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right">7,152</td> <td style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right">7,152</td> <td style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right">7,152</td> <td style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: left"> </td></tr> </table>

55829

1756

3407 3407 3407 150 150 150

61142

1858 1858 1858

2090

3204 3204 3204

7152

<table cellpadding="0" cellspacing="0" style="width: 100%; font-size: 10pt; margin-top: 0pt; margin-bottom: 0pt"> <tr style="vertical-align: top; text-align: justify"> <td style="width: 0pt; text-align: right"></td> <td style="width: 0.5in">29.</td> <td style="text-align: justify">SEGMENT INFORMATION</td> </tr> </table> <table cellpadding="0" cellspacing="0" id="xdx_893_ecustom--DisclosureSegmentReportingInformationExplanatory_zXzsXg6hUBS9" style="border-collapse: collapse; width: 90%; margin-left: 0.5in" summary="xdx: Disclosure - SEGMENT INFORMATION (Details)"> <tr style="vertical-align: bottom"> <td style="text-indent: -10pt; padding-left: 10pt; font-size: 10pt">Schedule of segment information</td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td id="xdx_491_20230401__20240331__ifrs-full--SegmentsAxis__custom--SecurityRelatedServiceMember_zrI8jF7HEfEh" style="font-size: 10pt; text-align: right"> </td> <td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td id="xdx_49B_20230401__20240331__ifrs-full--SegmentsAxis__custom--TradingoftimepiecesMember_z5RqadDML4a5" style="font-size: 10pt; text-align: right"> </td> <td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td id="xdx_49F_20230401__20240331__ifrs-full--SegmentsAxis__custom--CorporatesMember_z0Q52cuZJARi" style="font-size: 10pt; text-align: right"> </td> <td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td id="xdx_49E_20230401__20240331__ifrs-full--SegmentsAxis__custom--EliminationsMember_zP2cIjLA7sGf" style="font-size: 10pt; text-align: right"> </td> <td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td id="xdx_497_20230401__20240331__ifrs-full--SegmentsAxis__custom--TotalMember_zLJVfrt50xRj" style="font-size: 10pt; text-align: right"> </td> <td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom"> <td style="text-indent: -10pt; padding-left: 10pt; white-space: nowrap; font-size: 10pt"> </td> <td style="font-size: 10pt"> </td> <td colspan="18" style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: center">For the year ended March 31, 2024</td> <td style="border-bottom: Black 1pt solid; font-size: 10pt"> </td></tr> <tr style="vertical-align: bottom"> <td style="text-indent: -10pt; padding-left: 10pt; white-space: nowrap; font-size: 10pt"> </td> <td style="font-size: 10pt"> </td> <td colspan="2" style="white-space: nowrap; font-size: 10pt; text-align: right">Security related service and asset management income</td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt"> </td> <td colspan="2" style="white-space: nowrap; font-size: 10pt; text-align: right">Trading of timepieces</td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt"> </td> <td colspan="2" style="white-space: nowrap; font-size: 10pt; text-align: right">Corporate</td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt"> </td> <td colspan="2" style="white-space: nowrap; font-size: 10pt; text-align: right">Eliminations</td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt"> </td> <td colspan="2" style="white-space: nowrap; font-size: 10pt; text-align: right">Total</td> <td style="font-size: 10pt"> </td></tr> <tr style="vertical-align: bottom"> <td style="text-indent: -10pt; padding-left: 10pt; font-size: 10pt; padding-bottom: 1pt"> </td> <td style="font-size: 10pt; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right">HK$’000</td> <td style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right">HK$’000</td> <td style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right">HK$’000</td> <td style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right">HK$’000</td> <td style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right">HK$’000</td> <td style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom"> <td style="text-indent: -10pt; padding-left: 10pt; font-size: 10pt"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right"> </td> <td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right"> </td> <td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right"> </td> <td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right"> </td> <td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right"> </td> <td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td></tr> <tr id="xdx_405_eifrs-full--Revenue_z2HKKA5F42oh" style="vertical-align: bottom; background-color: #CCEDFF"> <td style="text-indent: -10pt; padding-left: 10pt; width: 45%; font-size: 10pt">Revenue</td> <td style="width: 1%; font-size: 10pt"> </td> <td style="width: 1%; font-size: 10pt; text-align: left"> </td> <td style="width: 8%; font-size: 10pt; text-align: right">19,560</td> <td style="white-space: nowrap; width: 1%; font-size: 10pt; text-align: left"> </td> <td style="width: 1%; font-size: 10pt"> </td> <td style="width: 1%; font-size: 10pt; text-align: left"> </td> <td style="width: 8%; font-size: 10pt; text-align: right">13,288</td> <td style="white-space: nowrap; width: 1%; font-size: 10pt; text-align: left"> </td> <td style="width: 1%; font-size: 10pt"> </td> <td style="width: 1%; font-size: 10pt; text-align: left"> </td> <td style="width: 8%; font-size: 10pt; text-align: right">-</td> <td style="white-space: nowrap; width: 1%; font-size: 10pt; text-align: left"> </td> <td style="width: 1%; font-size: 10pt"> </td> <td style="width: 1%; font-size: 10pt; text-align: left"> </td> <td style="width: 8%; font-size: 10pt; text-align: right">-</td> <td style="white-space: nowrap; width: 1%; font-size: 10pt; text-align: left"> </td> <td style="width: 1%; font-size: 10pt"> </td> <td style="width: 1%; font-size: 10pt; text-align: left"> </td> <td style="width: 8%; font-size: 10pt; text-align: right">32,848</td> <td style="white-space: nowrap; width: 1%; font-size: 10pt; text-align: left"> </td></tr> <tr id="xdx_40F_ecustom--CostOfRevenues_zPcmNZGHVG4i" style="vertical-align: bottom"> <td style="text-indent: -10pt; padding-left: 10pt; font-size: 10pt">Cost of revenue</td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right">(2,585</td> <td style="white-space: nowrap; font-size: 10pt; text-align: left">)</td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right">(12,493</td> <td style="white-space: nowrap; font-size: 10pt; text-align: left">)</td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right">-</td> <td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right">-</td> <td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right">(15,078</td> <td style="white-space: nowrap; font-size: 10pt; text-align: left">)</td></tr> <tr id="xdx_402_eifrs-full--OtherIncome_zWMRVZXClCA4" style="vertical-align: bottom; background-color: #CCEDFF"> <td style="text-indent: -10pt; padding-left: 10pt; font-size: 10pt; text-align: left">Other income</td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right">1</td> <td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right">-</td> <td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right">2,000</td> <td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right">(2,000</td> <td style="white-space: nowrap; font-size: 10pt; text-align: left">)</td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right">1</td> <td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td></tr> <tr id="xdx_40C_ecustom--ImpairmentLossOnTradeAndOtherReceivablesNetOfReversal_zX74lmKo4Tnj" style="vertical-align: bottom"> <td style="text-indent: -10pt; padding-left: 10pt; font-size: 10pt; text-align: left">Impairment loss on trade and other receivables, net of reversal</td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right">(830</td> <td style="white-space: nowrap; font-size: 10pt; text-align: left">)</td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right">(33</td> <td style="white-space: nowrap; font-size: 10pt; text-align: left">)</td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right">-</td> <td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right">-</td> <td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right">(863</td> <td style="white-space: nowrap; font-size: 10pt; text-align: left">)</td></tr> <tr id="xdx_409_ecustom--AdministrativeExpenses_zDBYSSMbXjrh" style="vertical-align: bottom; background-color: #CCEDFF"> <td style="text-indent: -10pt; padding-left: 10pt; font-size: 10pt; text-align: left">Administrative expenses</td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right">(5,278</td> <td style="white-space: nowrap; font-size: 10pt; text-align: left">)</td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right">(73</td> <td style="white-space: nowrap; font-size: 10pt; text-align: left">)</td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right">(1,622</td> <td style="white-space: nowrap; font-size: 10pt; text-align: left">)</td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right">2,000</td> <td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right">(4,973</td> <td style="white-space: nowrap; font-size: 10pt; text-align: left">)</td></tr> <tr id="xdx_407_eifrs-full--FinanceCosts_z4Ui24MKLlFl" style="vertical-align: bottom"> <td style="text-indent: -10pt; padding-left: 10pt; font-size: 10pt; text-align: left">Finance costs</td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right">243</td> <td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right">86</td> <td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right">(968</td> <td style="white-space: nowrap; font-size: 10pt; text-align: left">)</td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right">-</td> <td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right">(639</td> <td style="white-space: nowrap; font-size: 10pt; text-align: left">)</td></tr> <tr id="xdx_40A_eifrs-full--ProfitLossBeforeTax_z7Ty9qLrZtda" style="vertical-align: bottom; background-color: #CCEDFF"> <td style="text-indent: -10pt; padding-left: 10pt; font-size: 10pt; text-align: left">Profit/(loss) before tax</td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right">11,111</td> <td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right">775</td> <td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right">(590</td> <td style="white-space: nowrap; font-size: 10pt; text-align: left">)</td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right">-</td> <td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right">11,296</td> <td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom"> <td style="text-indent: -10pt; padding-left: 10pt; font-size: 10pt"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right"> </td> <td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right"> </td> <td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right"> </td> <td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right"> </td> <td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right"> </td> <td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td></tr> </table> <table cellpadding="0" cellspacing="0" style="font-size: 10pt; border-collapse: collapse; width: 90%; margin-left: 0.5in"> <tr style="vertical-align: bottom"> <td style="text-indent: -10pt; padding-left: 10pt; font-size: 10pt"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td id="xdx_497_20240401__20250331__ifrs-full--SegmentsAxis__custom--SecurityRelatedServiceMember_z2NMIIEcDQVl" style="font-size: 10pt; text-align: right"> </td> <td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td id="xdx_492_20240401__20250331__ifrs-full--SegmentsAxis__custom--TradingoftimepiecesMember_zULQFz5gOjZ9" style="font-size: 10pt; text-align: right"> </td> <td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td id="xdx_49F_20240401__20250331__ifrs-full--SegmentsAxis__custom--CorporatesMember_z7wBac1iNgch" style="font-size: 10pt; text-align: right"> </td> <td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td id="xdx_49F_20240401__20250331__ifrs-full--SegmentsAxis__custom--EliminationsMember_zxUjClSypymj" style="font-size: 10pt; text-align: right"> </td> <td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td id="xdx_49E_20240401__20250331__ifrs-full--SegmentsAxis__custom--TotalMember_zXzlz2ESb8y1" style="font-size: 10pt; text-align: right"> </td> <td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom"> <td style="text-indent: -10pt; padding-left: 10pt; white-space: nowrap; font-size: 10pt"> </td> <td style="padding-bottom: 1pt"> </td> <td colspan="18" style="border-bottom: Black 1pt solid; white-space: nowrap; text-align: center">For the year ended March 31, 2025</td> <td style="border-bottom: Black 1pt solid; padding-bottom: 1pt"> </td></tr> <tr style="vertical-align: bottom"> <td style="text-indent: -10pt; padding-left: 10pt; white-space: nowrap; font-size: 10pt"> </td> <td style="font-size: 10pt"> </td> <td colspan="2" style="white-space: nowrap; font-size: 10pt; text-align: right">Security related service and asset management income</td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt"> </td> <td colspan="2" style="white-space: nowrap; font-size: 10pt; text-align: right">Trading of timepieces</td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt"> </td> <td colspan="2" style="white-space: nowrap; font-size: 10pt; text-align: right">Corporate</td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt"> </td> <td colspan="2" style="white-space: nowrap; font-size: 10pt; text-align: right">Eliminations</td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt"> </td> <td colspan="2" style="white-space: nowrap; font-size: 10pt; text-align: right">Total</td> <td style="font-size: 10pt"> </td></tr> <tr style="vertical-align: bottom"> <td style="text-indent: -10pt; padding-left: 10pt; padding-bottom: 1pt; white-space: nowrap; font-size: 10pt"> </td> <td style="font-size: 10pt; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: right">HK$’000</td> <td style="border-bottom: Black 1pt solid; padding-bottom: 1pt; font-size: 10pt"> </td> <td style="font-size: 10pt; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: right">HK$’000</td> <td style="border-bottom: Black 1pt solid; padding-bottom: 1pt; font-size: 10pt"> </td> <td style="font-size: 10pt; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: right">HK$’000</td> <td style="border-bottom: Black 1pt solid; padding-bottom: 1pt; font-size: 10pt"> </td> <td style="font-size: 10pt; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: right">HK$’000</td> <td style="border-bottom: Black 1pt solid; padding-bottom: 1pt; font-size: 10pt"> </td> <td style="font-size: 10pt; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: right">HK$’000</td> <td style="border-bottom: Black 1pt solid; padding-bottom: 1pt; font-size: 10pt"> </td></tr> <tr style="vertical-align: bottom"> <td style="text-indent: -10pt; padding-left: 10pt; white-space: nowrap; font-size: 10pt"> </td> <td style="font-size: 10pt"> </td> <td colspan="2" style="white-space: nowrap; font-size: 10pt; text-align: right"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt"> </td> <td colspan="2" style="white-space: nowrap; font-size: 10pt; text-align: right"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt"> </td> <td colspan="2" style="white-space: nowrap; font-size: 10pt; text-align: right"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt"> </td> <td colspan="2" style="white-space: nowrap; font-size: 10pt; text-align: right"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt"> </td> <td colspan="2" style="white-space: nowrap; font-size: 10pt; text-align: right"> </td> <td style="font-size: 10pt"> </td></tr> <tr id="xdx_404_eifrs-full--Revenue_zIduC7MBkSJb" style="vertical-align: bottom; background-color: #CCEDFF"> <td style="text-indent: -10pt; padding-left: 10pt; width: 45%; font-size: 10pt">Revenue</td> <td style="width: 1%; font-size: 10pt"> </td> <td style="width: 1%; font-size: 10pt; text-align: left"> </td> <td style="width: 8%; font-size: 10pt; text-align: right">20,884</td> <td style="white-space: nowrap; width: 1%; font-size: 10pt; text-align: left"> </td> <td style="width: 1%; font-size: 10pt"> </td> <td style="width: 1%; font-size: 10pt; text-align: left"> </td> <td style="width: 8%; font-size: 10pt; text-align: right">32,873</td> <td style="white-space: nowrap; width: 1%; font-size: 10pt; text-align: left"> </td> <td style="width: 1%; font-size: 10pt"> </td> <td style="width: 1%; font-size: 10pt; text-align: left"> </td> <td style="width: 8%; font-size: 10pt; text-align: right">-</td> <td style="white-space: nowrap; width: 1%; font-size: 10pt; text-align: left"> </td> <td style="width: 1%; font-size: 10pt"> </td> <td style="width: 1%; font-size: 10pt; text-align: left"> </td> <td style="width: 8%; font-size: 10pt; text-align: right">-</td> <td style="white-space: nowrap; width: 1%; font-size: 10pt; text-align: left"> </td> <td style="width: 1%; font-size: 10pt"> </td> <td style="width: 1%; font-size: 10pt; text-align: left"> </td> <td style="width: 8%; font-size: 10pt; text-align: right">53,757</td> <td style="white-space: nowrap; width: 1%; font-size: 10pt; text-align: left"> </td></tr> <tr id="xdx_405_ecustom--CostOfRevenues_zDGCcQew96U3" style="vertical-align: bottom"> <td style="text-indent: -10pt; padding-left: 10pt; font-size: 10pt">Cost of revenue</td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right">(1,947</td> <td style="white-space: nowrap; font-size: 10pt; text-align: left">)</td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right">(31,887</td> <td style="white-space: nowrap; font-size: 10pt; text-align: left">)</td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right">-</td> <td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right">-</td> <td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right">(33,834</td> <td style="white-space: nowrap; font-size: 10pt; text-align: left">)</td></tr> <tr id="xdx_403_eifrs-full--OtherIncome_zMBR5WGStVq9" style="vertical-align: bottom; background-color: #CCEDFF"> <td style="text-indent: -10pt; padding-left: 10pt; font-size: 10pt; text-align: left">Other income</td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right">167</td> <td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right">332</td> <td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right">25</td> <td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right">(498</td> <td style="white-space: nowrap; font-size: 10pt; text-align: left">)</td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right">26</td> <td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td></tr> <tr id="xdx_40A_ecustom--ImpairmentLossOnTradeAndOtherReceivablesNetOfReversal_zer17SLCcWE4" style="vertical-align: bottom"> <td style="text-indent: -10pt; padding-left: 10pt; font-size: 10pt; text-align: left">Impairment loss on trade and other receivables, net of reversal</td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right">21,755</td> <td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right">(22,085</td> <td style="white-space: nowrap; font-size: 10pt; text-align: left">)</td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right">-</td> <td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right">-</td> <td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right">(330</td> <td style="white-space: nowrap; font-size: 10pt; text-align: left">)</td></tr> <tr id="xdx_40C_ecustom--AdministrativeExpenses_zOZ6b274OUZj" style="vertical-align: bottom; background-color: #CCEDFF"> <td style="text-indent: -10pt; padding-left: 10pt; font-size: 10pt; text-align: left">Administrative expenses</td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right">(2,810</td> <td style="white-space: nowrap; font-size: 10pt; text-align: left">)</td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right">(787</td> <td style="white-space: nowrap; font-size: 10pt; text-align: left">)</td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right">(2,948</td> <td style="white-space: nowrap; font-size: 10pt; text-align: left">)</td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right">498</td> <td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right">(6,047</td> <td style="white-space: nowrap; font-size: 10pt; text-align: left">)</td></tr> <tr id="xdx_40C_eifrs-full--FinanceCosts_zW8VkrdK68nl" style="vertical-align: bottom"> <td style="text-indent: -10pt; padding-left: 10pt; font-size: 10pt; text-align: left">Finance costs</td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right">142</td> <td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right">194</td> <td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right">(619</td> <td style="white-space: nowrap; font-size: 10pt; text-align: left">)</td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right">-</td> <td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right">(283</td> <td style="white-space: nowrap; font-size: 10pt; text-align: left">)</td></tr> <tr id="xdx_40F_eifrs-full--ProfitLossBeforeTax_zt5Wrkhh7v74" style="vertical-align: bottom; background-color: #CCEDFF"> <td style="text-indent: -10pt; padding-left: 10pt; font-size: 10pt; text-align: left">Profit/(loss) before tax</td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right">38,191</td> <td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right">(21,360</td> <td style="white-space: nowrap; font-size: 10pt; text-align: left">)</td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right">(3,542</td> <td style="white-space: nowrap; font-size: 10pt; text-align: left">)</td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right">-</td> <td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right">13,289</td> <td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom"> <td style="text-indent: -10pt; padding-left: 10pt; font-size: 10pt"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right"> </td> <td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right"> </td> <td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right"> </td> <td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right"> </td> <td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right"> </td> <td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td></tr> <tr id="xdx_40B_ecustom--TotalAssets_z15Z6WUbJuy3" style="vertical-align: bottom; background-color: #CCEDFF"> <td style="text-indent: -10pt; padding-left: 10pt; font-size: 10pt; text-align: left">Total assets</td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right">144,622</td> <td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right">48,138</td> <td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right">47,642</td> <td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right">(128,122</td> <td style="white-space: nowrap; font-size: 10pt; text-align: left">)</td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right">112,280</td> <td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td></tr> <tr id="xdx_406_ecustom--TotalLiabilities_zlu9JZM1gERh" style="vertical-align: bottom"> <td style="text-indent: -10pt; padding-left: 10pt; font-size: 10pt; text-align: left">Total liabilities</td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right">(65,445</td> <td style="white-space: nowrap; font-size: 10pt; text-align: left">)</td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right">(71,939</td> <td style="white-space: nowrap; font-size: 10pt; text-align: left">)</td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right">(18,495</td> <td style="white-space: nowrap; font-size: 10pt; text-align: left">)</td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right">82,102</td> <td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right">(73,777</td> <td style="white-space: nowrap; font-size: 10pt; text-align: left">)</td></tr> </table> <table cellpadding="0" cellspacing="0" style="font-size: 10pt; border-collapse: collapse; width: 90%; margin-left: 0.5in"> <tr style="vertical-align: bottom"> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td id="xdx_490_20250401__20260331__ifrs-full--SegmentsAxis__custom--SecurityRelatedServiceMember_zAZZ6b3DAT67" style="font-size: 10pt; text-align: right"> </td> <td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td id="xdx_49E_20250401__20260331__ifrs-full--SegmentsAxis__custom--TradingoftimepiecesMember_zCqA1aSeK3e7" style="font-size: 10pt; text-align: right"> </td> <td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td id="xdx_498_20250401__20260331__ifrs-full--SegmentsAxis__custom--CorporatesMember_zAyuugb8GHAd" style="font-size: 10pt; text-align: right"> </td> <td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td id="xdx_496_20250401__20260331__ifrs-full--SegmentsAxis__custom--EliminationsMember_zK36ufcbzfwj" style="font-size: 10pt; text-align: right"> </td> <td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td id="xdx_495_20250401__20260331__ifrs-full--SegmentsAxis__custom--TotalMember_z6t4vl5Ixpd7" style="font-size: 10pt; text-align: right"> </td> <td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom"> <td style="white-space: nowrap; font-size: 10pt"> </td> <td style="font-size: 10pt; padding-bottom: 1pt"> </td> <td colspan="18" style="border-bottom: Black 1pt solid; text-align: center; white-space: nowrap; font-size: 10pt">For the year ended March 31, 2026</td> <td style="border-bottom: Black 1pt solid; padding-bottom: 1pt; font-size: 10pt"> </td></tr> <tr style="vertical-align: bottom"> <td style="white-space: nowrap; font-size: 10pt"> </td> <td style="font-size: 10pt"> </td> <td colspan="2" style="white-space: nowrap; font-size: 10pt; text-align: right">Security related service and asset management income</td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt"> </td> <td colspan="2" style="white-space: nowrap; font-size: 10pt; text-align: right">Trading of timepieces</td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt"> </td> <td colspan="2" style="white-space: nowrap; font-size: 10pt; text-align: right">Corporate</td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt"> </td> <td colspan="2" style="white-space: nowrap; font-size: 10pt; text-align: right">Elimination</td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt"> </td> <td colspan="2" style="white-space: nowrap; font-size: 10pt; text-align: right">Total</td> <td style="font-size: 10pt"> </td></tr> <tr style="vertical-align: bottom"> <td style="white-space: nowrap; font-size: 10pt"> </td> <td style="font-size: 10pt; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: right">HK$’000</td> <td style="border-bottom: Black 1pt solid; padding-bottom: 1pt; font-size: 10pt"> </td> <td style="font-size: 10pt; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: right">HK$’000</td> <td style="border-bottom: Black 1pt solid; padding-bottom: 1pt; font-size: 10pt"> </td> <td style="font-size: 10pt; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: right">HK$’000</td> <td style="border-bottom: Black 1pt solid; padding-bottom: 1pt; font-size: 10pt"> </td> <td style="font-size: 10pt; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: right">HK$’000</td> <td style="border-bottom: Black 1pt solid; padding-bottom: 1pt; font-size: 10pt"> </td> <td style="font-size: 10pt; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: right">HK$’000</td> <td style="border-bottom: Black 1pt solid; padding-bottom: 1pt; font-size: 10pt"> </td></tr> <tr style="vertical-align: bottom"> <td style="white-space: nowrap; font-size: 10pt"> </td> <td style="font-size: 10pt"> </td> <td colspan="2" style="white-space: nowrap; font-size: 10pt; text-align: right"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt"> </td> <td colspan="2" style="white-space: nowrap; font-size: 10pt; text-align: right"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt"> </td> <td colspan="2" style="white-space: nowrap; font-size: 10pt; text-align: right"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt"> </td> <td colspan="2" style="white-space: nowrap; font-size: 10pt; text-align: right"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt"> </td> <td colspan="2" style="white-space: nowrap; font-size: 10pt; text-align: right"> </td> <td style="font-size: 10pt"> </td></tr> <tr id="xdx_405_eifrs-full--Revenue_zni5MRuSY36e" style="vertical-align: bottom; background-color: #CCEEFF"> <td style="width: 45%; font-size: 10pt">Revenue</td> <td style="width: 1%; font-size: 10pt"> </td> <td style="width: 1%; font-size: 10pt; text-align: left"> </td> <td style="width: 8%; font-size: 10pt; text-align: right">14,678</td> <td style="white-space: nowrap; width: 1%; font-size: 10pt; text-align: left"> </td> <td style="width: 1%; font-size: 10pt"> </td> <td style="width: 1%; font-size: 10pt; text-align: left"> </td> <td style="width: 8%; font-size: 10pt; text-align: right">47,381</td> <td style="white-space: nowrap; width: 1%; font-size: 10pt; text-align: left"> </td> <td style="width: 1%; font-size: 10pt"> </td> <td style="width: 1%; font-size: 10pt; text-align: left"> </td> <td style="width: 8%; font-size: 10pt; text-align: right">-</td> <td style="white-space: nowrap; width: 1%; font-size: 10pt; text-align: left"> </td> <td style="width: 1%; font-size: 10pt"> </td> <td style="width: 1%; font-size: 10pt; text-align: left"> </td> <td style="width: 8%; font-size: 10pt; text-align: right">-</td> <td style="white-space: nowrap; width: 1%; font-size: 10pt; text-align: left"> </td> <td style="width: 1%; font-size: 10pt"> </td> <td style="width: 1%; font-size: 10pt; text-align: left"> </td> <td style="width: 8%; font-size: 10pt; text-align: right">62,059</td> <td style="white-space: nowrap; width: 1%; font-size: 10pt; text-align: left"> </td></tr> <tr id="xdx_400_ecustom--CostOfRevenues_zdQMqyHcfIYk" style="vertical-align: bottom"> <td style="font-size: 10pt">Cost of revenue</td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right">(1,509</td> <td style="white-space: nowrap; font-size: 10pt; text-align: left">)</td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right">(44,453</td> <td style="white-space: nowrap; font-size: 10pt; text-align: left">)</td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right">-</td> <td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right">-</td> <td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right">(45,962</td> <td style="white-space: nowrap; font-size: 10pt; text-align: left">)</td></tr> <tr id="xdx_401_eifrs-full--OtherIncome_zBYLYT021s87" style="vertical-align: bottom; background-color: #CCEEFF"> <td style="font-size: 10pt; text-align: left">Other income</td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right">1,096</td> <td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right">-</td> <td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right">-</td> <td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right">(1,096</td> <td style="white-space: nowrap; font-size: 10pt; text-align: left">)</td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right">-</td> <td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td></tr> <tr id="xdx_400_ecustom--OtherGainsAndLosses_z6YLnsuMEN4j" style="vertical-align: bottom"> <td style="font-size: 10pt; text-align: left">Other gains and losses</td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right">-</td> <td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right">-</td> <td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right">9,721</td> <td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right">-</td> <td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right">9,721</td> <td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td></tr> <tr id="xdx_406_ecustom--ImpairmentLossOnTradeAndOtherReceivablesNetOfReversal_zkdR23ygwSP8" style="vertical-align: bottom; background-color: #CCEEFF"> <td style="font-size: 10pt; text-align: left">Impairment loss on trade and other receivables, net of reversal</td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right">(3,492</td> <td style="white-space: nowrap; font-size: 10pt; text-align: left">)</td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right">(6,749</td> <td style="white-space: nowrap; font-size: 10pt; text-align: left">)</td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right">(44</td> <td style="white-space: nowrap; font-size: 10pt; text-align: left">)</td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right">-</td> <td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right">(10,285</td> <td style="white-space: nowrap; font-size: 10pt; text-align: left">)</td></tr> <tr id="xdx_400_ecustom--AdministrativeExpenses_z9Mhbd1gFZVc" style="vertical-align: bottom"> <td style="font-size: 10pt; text-align: left">Administrative expenses</td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right">(1,617</td> <td style="white-space: nowrap; font-size: 10pt; text-align: left">)</td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right">(1,960</td> <td style="white-space: nowrap; font-size: 10pt; text-align: left">)</td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right">(478</td> <td style="white-space: nowrap; font-size: 10pt; text-align: left">)</td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right">1,096</td> <td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right">(2,959</td> <td style="white-space: nowrap; font-size: 10pt; text-align: left">)</td></tr> <tr id="xdx_40B_eifrs-full--FinanceCosts_zi6usUOM5Wkk" style="vertical-align: bottom; background-color: #CCEEFF"> <td style="font-size: 10pt; text-align: left">Finance costs</td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right">155</td> <td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right">268</td> <td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right">(630</td> <td style="white-space: nowrap; font-size: 10pt; text-align: left">)</td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right">-</td> <td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right">(207</td> <td style="white-space: nowrap; font-size: 10pt; text-align: left">)</td></tr> <tr id="xdx_408_eifrs-full--ProfitLossBeforeTax_zx96pXQPwXEd" style="vertical-align: bottom"> <td style="font-size: 10pt; text-align: left">Profit/(loss) before tax</td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right">9,311</td> <td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right">(5,513</td> <td style="white-space: nowrap; font-size: 10pt; text-align: left">)</td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right">8,569</td> <td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right">-</td> <td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right">12,367</td> <td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: #CCEEFF"> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right"> </td> <td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right"> </td> <td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right"> </td> <td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right"> </td> <td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right"> </td> <td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td></tr> <tr id="xdx_401_ecustom--TotalAssets_z2jminHeRje9" style="vertical-align: bottom"> <td style="font-size: 10pt; text-align: left">Total assets</td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right">44,017</td> <td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right">30,597</td> <td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right">67,212</td> <td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right">(42,806</td> <td style="white-space: nowrap; font-size: 10pt; text-align: left">)</td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right">99,020</td> <td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td></tr> <tr id="xdx_404_ecustom--TotalLiabilities_z7BCNV8jUvBk" style="vertical-align: bottom; background-color: #CCEEFF"> <td style="font-size: 10pt; text-align: left">Total liabilities</td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right">(6,832</td> <td style="white-space: nowrap; font-size: 10pt; text-align: left">)</td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right">(4,669</td> <td style="white-space: nowrap; font-size: 10pt; text-align: left">)</td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right">(1,098</td> <td style="white-space: nowrap; font-size: 10pt; text-align: left">)</td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right">-</td> <td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right">12,599</td> <td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td></tr> </table> The Group uses the management approach to determine reportable operating segments. The management approach considers the internal organization and reporting used by the management for making decisions, allocating resources and assessing performance. The Group has two reportable segments: (i) security related service and asset management; and (ii) trading of timepieces. Segments were identified based on the Group’s internal reporting and how the chief operating decision maker (“CODM”) assesses the performance of the business. <table cellpadding="0" cellspacing="0" style="width: 100%; font-size: 10pt; line-height: 103%; margin-top: 0pt; margin-bottom: 0pt"> <tr style="vertical-align: top"> <td style="width: 0.5in"></td> <td style="width: 0.5in">-</td> <td style="text-align: justify; padding-right: 14.6pt">The security related service and asset management segment generated (i) commission and handling income by offering securities dealing and brokerage services, securities underwriting and placing services, IPO subscription and other financing services; (ii) income when the advisory services were provided, or the relevant services have been rendered; and (iii) asset management fee by providing asset management services.</td></tr> </table> <table cellpadding="0" cellspacing="0" style="width: 100%; font-size: 10pt; line-height: 103%; margin-top: 0pt; margin-bottom: 0pt"> <tr style="vertical-align: top; text-align: justify"> <td style="width: 0.5in; text-align: right"></td> <td style="width: 0.5in">-</td> <td style="text-align: justify">The trading of timepieces segment generated income at the point the customers purchased the watches from the Group. </td> </tr> </table> All assets of the Group are located in Hong Kong and all revenues are all generated in Hong Kong.

<table cellpadding="0" cellspacing="0" id="xdx_893_ecustom--DisclosureSegmentReportingInformationExplanatory_zXzsXg6hUBS9" style="border-collapse: collapse; width: 90%; margin-left: 0.5in" summary="xdx: Disclosure - SEGMENT INFORMATION (Details)"> <tr style="vertical-align: bottom"> <td style="text-indent: -10pt; padding-left: 10pt; font-size: 10pt">Schedule of segment information</td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td id="xdx_491_20230401__20240331__ifrs-full--SegmentsAxis__custom--SecurityRelatedServiceMember_zrI8jF7HEfEh" style="font-size: 10pt; text-align: right"> </td> <td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td id="xdx_49B_20230401__20240331__ifrs-full--SegmentsAxis__custom--TradingoftimepiecesMember_z5RqadDML4a5" style="font-size: 10pt; text-align: right"> </td> <td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td id="xdx_49F_20230401__20240331__ifrs-full--SegmentsAxis__custom--CorporatesMember_z0Q52cuZJARi" style="font-size: 10pt; text-align: right"> </td> <td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td id="xdx_49E_20230401__20240331__ifrs-full--SegmentsAxis__custom--EliminationsMember_zP2cIjLA7sGf" style="font-size: 10pt; text-align: right"> </td> <td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td id="xdx_497_20230401__20240331__ifrs-full--SegmentsAxis__custom--TotalMember_zLJVfrt50xRj" style="font-size: 10pt; text-align: right"> </td> <td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom"> <td style="text-indent: -10pt; padding-left: 10pt; white-space: nowrap; font-size: 10pt"> </td> <td style="font-size: 10pt"> </td> <td colspan="18" style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: center">For the year ended March 31, 2024</td> <td style="border-bottom: Black 1pt solid; font-size: 10pt"> </td></tr> <tr style="vertical-align: bottom"> <td style="text-indent: -10pt; padding-left: 10pt; white-space: nowrap; font-size: 10pt"> </td> <td style="font-size: 10pt"> </td> <td colspan="2" style="white-space: nowrap; font-size: 10pt; text-align: right">Security related service and asset management income</td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt"> </td> <td colspan="2" style="white-space: nowrap; font-size: 10pt; text-align: right">Trading of timepieces</td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt"> </td> <td colspan="2" style="white-space: nowrap; font-size: 10pt; text-align: right">Corporate</td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt"> </td> <td colspan="2" style="white-space: nowrap; font-size: 10pt; text-align: right">Eliminations</td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt"> </td> <td colspan="2" style="white-space: nowrap; font-size: 10pt; text-align: right">Total</td> <td style="font-size: 10pt"> </td></tr> <tr style="vertical-align: bottom"> <td style="text-indent: -10pt; padding-left: 10pt; font-size: 10pt; padding-bottom: 1pt"> </td> <td style="font-size: 10pt; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right">HK$’000</td> <td style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right">HK$’000</td> <td style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right">HK$’000</td> <td style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right">HK$’000</td> <td style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right">HK$’000</td> <td style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom"> <td style="text-indent: -10pt; padding-left: 10pt; font-size: 10pt"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right"> </td> <td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right"> </td> <td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right"> </td> <td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right"> </td> <td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right"> </td> <td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td></tr> <tr id="xdx_405_eifrs-full--Revenue_z2HKKA5F42oh" style="vertical-align: bottom; background-color: #CCEDFF"> <td style="text-indent: -10pt; padding-left: 10pt; width: 45%; font-size: 10pt">Revenue</td> <td style="width: 1%; font-size: 10pt"> </td> <td style="width: 1%; font-size: 10pt; text-align: left"> </td> <td style="width: 8%; font-size: 10pt; text-align: right">19,560</td> <td style="white-space: nowrap; width: 1%; font-size: 10pt; text-align: left"> </td> <td style="width: 1%; font-size: 10pt"> </td> <td style="width: 1%; font-size: 10pt; text-align: left"> </td> <td style="width: 8%; font-size: 10pt; text-align: right">13,288</td> <td style="white-space: nowrap; width: 1%; font-size: 10pt; text-align: left"> </td> <td style="width: 1%; font-size: 10pt"> </td> <td style="width: 1%; font-size: 10pt; text-align: left"> </td> <td style="width: 8%; font-size: 10pt; text-align: right">-</td> <td style="white-space: nowrap; width: 1%; font-size: 10pt; text-align: left"> </td> <td style="width: 1%; font-size: 10pt"> </td> <td style="width: 1%; font-size: 10pt; text-align: left"> </td> <td style="width: 8%; font-size: 10pt; text-align: right">-</td> <td style="white-space: nowrap; width: 1%; font-size: 10pt; text-align: left"> </td> <td style="width: 1%; font-size: 10pt"> </td> <td style="width: 1%; font-size: 10pt; text-align: left"> </td> <td style="width: 8%; font-size: 10pt; text-align: right">32,848</td> <td style="white-space: nowrap; width: 1%; font-size: 10pt; text-align: left"> </td></tr> <tr id="xdx_40F_ecustom--CostOfRevenues_zPcmNZGHVG4i" style="vertical-align: bottom"> <td style="text-indent: -10pt; padding-left: 10pt; font-size: 10pt">Cost of revenue</td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right">(2,585</td> <td style="white-space: nowrap; font-size: 10pt; text-align: left">)</td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right">(12,493</td> <td style="white-space: nowrap; font-size: 10pt; text-align: left">)</td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right">-</td> <td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right">-</td> <td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right">(15,078</td> <td style="white-space: nowrap; font-size: 10pt; text-align: left">)</td></tr> <tr id="xdx_402_eifrs-full--OtherIncome_zWMRVZXClCA4" style="vertical-align: bottom; background-color: #CCEDFF"> <td style="text-indent: -10pt; padding-left: 10pt; font-size: 10pt; text-align: left">Other income</td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right">1</td> <td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right">-</td> <td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right">2,000</td> <td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right">(2,000</td> <td style="white-space: nowrap; font-size: 10pt; text-align: left">)</td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right">1</td> <td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td></tr> <tr id="xdx_40C_ecustom--ImpairmentLossOnTradeAndOtherReceivablesNetOfReversal_zX74lmKo4Tnj" style="vertical-align: bottom"> <td style="text-indent: -10pt; padding-left: 10pt; font-size: 10pt; text-align: left">Impairment loss on trade and other receivables, net of reversal</td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right">(830</td> <td style="white-space: nowrap; font-size: 10pt; text-align: left">)</td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right">(33</td> <td style="white-space: nowrap; font-size: 10pt; text-align: left">)</td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right">-</td> <td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right">-</td> <td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right">(863</td> <td style="white-space: nowrap; font-size: 10pt; text-align: left">)</td></tr> <tr id="xdx_409_ecustom--AdministrativeExpenses_zDBYSSMbXjrh" style="vertical-align: bottom; background-color: #CCEDFF"> <td style="text-indent: -10pt; padding-left: 10pt; font-size: 10pt; text-align: left">Administrative expenses</td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right">(5,278</td> <td style="white-space: nowrap; font-size: 10pt; text-align: left">)</td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right">(73</td> <td style="white-space: nowrap; font-size: 10pt; text-align: left">)</td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right">(1,622</td> <td style="white-space: nowrap; font-size: 10pt; text-align: left">)</td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right">2,000</td> <td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right">(4,973</td> <td style="white-space: nowrap; font-size: 10pt; text-align: left">)</td></tr> <tr id="xdx_407_eifrs-full--FinanceCosts_z4Ui24MKLlFl" style="vertical-align: bottom"> <td style="text-indent: -10pt; padding-left: 10pt; font-size: 10pt; text-align: left">Finance costs</td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right">243</td> <td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right">86</td> <td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right">(968</td> <td style="white-space: nowrap; font-size: 10pt; text-align: left">)</td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right">-</td> <td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right">(639</td> <td style="white-space: nowrap; font-size: 10pt; text-align: left">)</td></tr> <tr id="xdx_40A_eifrs-full--ProfitLossBeforeTax_z7Ty9qLrZtda" style="vertical-align: bottom; background-color: #CCEDFF"> <td style="text-indent: -10pt; padding-left: 10pt; font-size: 10pt; text-align: left">Profit/(loss) before tax</td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right">11,111</td> <td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right">775</td> <td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right">(590</td> <td style="white-space: nowrap; font-size: 10pt; text-align: left">)</td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right">-</td> <td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right">11,296</td> <td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom"> <td style="text-indent: -10pt; padding-left: 10pt; font-size: 10pt"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right"> </td> <td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right"> </td> <td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right"> </td> <td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right"> </td> <td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right"> </td> <td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td></tr> </table> <table cellpadding="0" cellspacing="0" style="font-size: 10pt; border-collapse: collapse; width: 90%; margin-left: 0.5in"> <tr style="vertical-align: bottom"> <td style="text-indent: -10pt; padding-left: 10pt; font-size: 10pt"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td id="xdx_497_20240401__20250331__ifrs-full--SegmentsAxis__custom--SecurityRelatedServiceMember_z2NMIIEcDQVl" style="font-size: 10pt; text-align: right"> </td> <td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td id="xdx_492_20240401__20250331__ifrs-full--SegmentsAxis__custom--TradingoftimepiecesMember_zULQFz5gOjZ9" style="font-size: 10pt; text-align: right"> </td> <td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td id="xdx_49F_20240401__20250331__ifrs-full--SegmentsAxis__custom--CorporatesMember_z7wBac1iNgch" style="font-size: 10pt; text-align: right"> </td> <td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td id="xdx_49F_20240401__20250331__ifrs-full--SegmentsAxis__custom--EliminationsMember_zxUjClSypymj" style="font-size: 10pt; text-align: right"> </td> <td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td id="xdx_49E_20240401__20250331__ifrs-full--SegmentsAxis__custom--TotalMember_zXzlz2ESb8y1" style="font-size: 10pt; text-align: right"> </td> <td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom"> <td style="text-indent: -10pt; padding-left: 10pt; white-space: nowrap; font-size: 10pt"> </td> <td style="padding-bottom: 1pt"> </td> <td colspan="18" style="border-bottom: Black 1pt solid; white-space: nowrap; text-align: center">For the year ended March 31, 2025</td> <td style="border-bottom: Black 1pt solid; padding-bottom: 1pt"> </td></tr> <tr style="vertical-align: bottom"> <td style="text-indent: -10pt; padding-left: 10pt; white-space: nowrap; font-size: 10pt"> </td> <td style="font-size: 10pt"> </td> <td colspan="2" style="white-space: nowrap; font-size: 10pt; text-align: right">Security related service and asset management income</td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt"> </td> <td colspan="2" style="white-space: nowrap; font-size: 10pt; text-align: right">Trading of timepieces</td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt"> </td> <td colspan="2" style="white-space: nowrap; font-size: 10pt; text-align: right">Corporate</td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt"> </td> <td colspan="2" style="white-space: nowrap; font-size: 10pt; text-align: right">Eliminations</td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt"> </td> <td colspan="2" style="white-space: nowrap; font-size: 10pt; text-align: right">Total</td> <td style="font-size: 10pt"> </td></tr> <tr style="vertical-align: bottom"> <td style="text-indent: -10pt; padding-left: 10pt; padding-bottom: 1pt; white-space: nowrap; font-size: 10pt"> </td> <td style="font-size: 10pt; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: right">HK$’000</td> <td style="border-bottom: Black 1pt solid; padding-bottom: 1pt; font-size: 10pt"> </td> <td style="font-size: 10pt; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: right">HK$’000</td> <td style="border-bottom: Black 1pt solid; padding-bottom: 1pt; font-size: 10pt"> </td> <td style="font-size: 10pt; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: right">HK$’000</td> <td style="border-bottom: Black 1pt solid; padding-bottom: 1pt; font-size: 10pt"> </td> <td style="font-size: 10pt; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: right">HK$’000</td> <td style="border-bottom: Black 1pt solid; padding-bottom: 1pt; font-size: 10pt"> </td> <td style="font-size: 10pt; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: right">HK$’000</td> <td style="border-bottom: Black 1pt solid; padding-bottom: 1pt; font-size: 10pt"> </td></tr> <tr style="vertical-align: bottom"> <td style="text-indent: -10pt; padding-left: 10pt; white-space: nowrap; font-size: 10pt"> </td> <td style="font-size: 10pt"> </td> <td colspan="2" style="white-space: nowrap; font-size: 10pt; text-align: right"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt"> </td> <td colspan="2" style="white-space: nowrap; font-size: 10pt; text-align: right"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt"> </td> <td colspan="2" style="white-space: nowrap; font-size: 10pt; text-align: right"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt"> </td> <td colspan="2" style="white-space: nowrap; font-size: 10pt; text-align: right"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt"> </td> <td colspan="2" style="white-space: nowrap; font-size: 10pt; text-align: right"> </td> <td style="font-size: 10pt"> </td></tr> <tr id="xdx_404_eifrs-full--Revenue_zIduC7MBkSJb" style="vertical-align: bottom; background-color: #CCEDFF"> <td style="text-indent: -10pt; padding-left: 10pt; width: 45%; font-size: 10pt">Revenue</td> <td style="width: 1%; font-size: 10pt"> </td> <td style="width: 1%; font-size: 10pt; text-align: left"> </td> <td style="width: 8%; font-size: 10pt; text-align: right">20,884</td> <td style="white-space: nowrap; width: 1%; font-size: 10pt; text-align: left"> </td> <td style="width: 1%; font-size: 10pt"> </td> <td style="width: 1%; font-size: 10pt; text-align: left"> </td> <td style="width: 8%; font-size: 10pt; text-align: right">32,873</td> <td style="white-space: nowrap; width: 1%; font-size: 10pt; text-align: left"> </td> <td style="width: 1%; font-size: 10pt"> </td> <td style="width: 1%; font-size: 10pt; text-align: left"> </td> <td style="width: 8%; font-size: 10pt; text-align: right">-</td> <td style="white-space: nowrap; width: 1%; font-size: 10pt; text-align: left"> </td> <td style="width: 1%; font-size: 10pt"> </td> <td style="width: 1%; font-size: 10pt; text-align: left"> </td> <td style="width: 8%; font-size: 10pt; text-align: right">-</td> <td style="white-space: nowrap; width: 1%; font-size: 10pt; text-align: left"> </td> <td style="width: 1%; font-size: 10pt"> </td> <td style="width: 1%; font-size: 10pt; text-align: left"> </td> <td style="width: 8%; font-size: 10pt; text-align: right">53,757</td> <td style="white-space: nowrap; width: 1%; font-size: 10pt; text-align: left"> </td></tr> <tr id="xdx_405_ecustom--CostOfRevenues_zDGCcQew96U3" style="vertical-align: bottom"> <td style="text-indent: -10pt; padding-left: 10pt; font-size: 10pt">Cost of revenue</td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right">(1,947</td> <td style="white-space: nowrap; font-size: 10pt; text-align: left">)</td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right">(31,887</td> <td style="white-space: nowrap; font-size: 10pt; text-align: left">)</td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right">-</td> <td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right">-</td> <td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right">(33,834</td> <td style="white-space: nowrap; font-size: 10pt; text-align: left">)</td></tr> <tr id="xdx_403_eifrs-full--OtherIncome_zMBR5WGStVq9" style="vertical-align: bottom; background-color: #CCEDFF"> <td style="text-indent: -10pt; padding-left: 10pt; font-size: 10pt; text-align: left">Other income</td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right">167</td> <td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right">332</td> <td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right">25</td> <td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right">(498</td> <td style="white-space: nowrap; font-size: 10pt; text-align: left">)</td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right">26</td> <td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td></tr> <tr id="xdx_40A_ecustom--ImpairmentLossOnTradeAndOtherReceivablesNetOfReversal_zer17SLCcWE4" style="vertical-align: bottom"> <td style="text-indent: -10pt; padding-left: 10pt; font-size: 10pt; text-align: left">Impairment loss on trade and other receivables, net of reversal</td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right">21,755</td> <td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right">(22,085</td> <td style="white-space: nowrap; font-size: 10pt; text-align: left">)</td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right">-</td> <td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right">-</td> <td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right">(330</td> <td style="white-space: nowrap; font-size: 10pt; text-align: left">)</td></tr> <tr id="xdx_40C_ecustom--AdministrativeExpenses_zOZ6b274OUZj" style="vertical-align: bottom; background-color: #CCEDFF"> <td style="text-indent: -10pt; padding-left: 10pt; font-size: 10pt; text-align: left">Administrative expenses</td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right">(2,810</td> <td style="white-space: nowrap; font-size: 10pt; text-align: left">)</td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right">(787</td> <td style="white-space: nowrap; font-size: 10pt; text-align: left">)</td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right">(2,948</td> <td style="white-space: nowrap; font-size: 10pt; text-align: left">)</td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right">498</td> <td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right">(6,047</td> <td style="white-space: nowrap; font-size: 10pt; text-align: left">)</td></tr> <tr id="xdx_40C_eifrs-full--FinanceCosts_zW8VkrdK68nl" style="vertical-align: bottom"> <td style="text-indent: -10pt; padding-left: 10pt; font-size: 10pt; text-align: left">Finance costs</td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right">142</td> <td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right">194</td> <td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right">(619</td> <td style="white-space: nowrap; font-size: 10pt; text-align: left">)</td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right">-</td> <td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right">(283</td> <td style="white-space: nowrap; font-size: 10pt; text-align: left">)</td></tr> <tr id="xdx_40F_eifrs-full--ProfitLossBeforeTax_zt5Wrkhh7v74" style="vertical-align: bottom; background-color: #CCEDFF"> <td style="text-indent: -10pt; padding-left: 10pt; font-size: 10pt; text-align: left">Profit/(loss) before tax</td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right">38,191</td> <td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right">(21,360</td> <td style="white-space: nowrap; font-size: 10pt; text-align: left">)</td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right">(3,542</td> <td style="white-space: nowrap; font-size: 10pt; text-align: left">)</td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right">-</td> <td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right">13,289</td> <td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom"> <td style="text-indent: -10pt; padding-left: 10pt; font-size: 10pt"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right"> </td> <td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right"> </td> <td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right"> </td> <td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right"> </td> <td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right"> </td> <td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td></tr> <tr id="xdx_40B_ecustom--TotalAssets_z15Z6WUbJuy3" style="vertical-align: bottom; background-color: #CCEDFF"> <td style="text-indent: -10pt; padding-left: 10pt; font-size: 10pt; text-align: left">Total assets</td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right">144,622</td> <td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right">48,138</td> <td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right">47,642</td> <td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right">(128,122</td> <td style="white-space: nowrap; font-size: 10pt; text-align: left">)</td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right">112,280</td> <td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td></tr> <tr id="xdx_406_ecustom--TotalLiabilities_zlu9JZM1gERh" style="vertical-align: bottom"> <td style="text-indent: -10pt; padding-left: 10pt; font-size: 10pt; text-align: left">Total liabilities</td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right">(65,445</td> <td style="white-space: nowrap; font-size: 10pt; text-align: left">)</td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right">(71,939</td> <td style="white-space: nowrap; font-size: 10pt; text-align: left">)</td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right">(18,495</td> <td style="white-space: nowrap; font-size: 10pt; text-align: left">)</td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right">82,102</td> <td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right">(73,777</td> <td style="white-space: nowrap; font-size: 10pt; text-align: left">)</td></tr> </table> <table cellpadding="0" cellspacing="0" style="font-size: 10pt; border-collapse: collapse; width: 90%; margin-left: 0.5in"> <tr style="vertical-align: bottom"> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td id="xdx_490_20250401__20260331__ifrs-full--SegmentsAxis__custom--SecurityRelatedServiceMember_zAZZ6b3DAT67" style="font-size: 10pt; text-align: right"> </td> <td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td id="xdx_49E_20250401__20260331__ifrs-full--SegmentsAxis__custom--TradingoftimepiecesMember_zCqA1aSeK3e7" style="font-size: 10pt; text-align: right"> </td> <td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td id="xdx_498_20250401__20260331__ifrs-full--SegmentsAxis__custom--CorporatesMember_zAyuugb8GHAd" style="font-size: 10pt; text-align: right"> </td> <td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td id="xdx_496_20250401__20260331__ifrs-full--SegmentsAxis__custom--EliminationsMember_zK36ufcbzfwj" style="font-size: 10pt; text-align: right"> </td> <td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td id="xdx_495_20250401__20260331__ifrs-full--SegmentsAxis__custom--TotalMember_z6t4vl5Ixpd7" style="font-size: 10pt; text-align: right"> </td> <td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom"> <td style="white-space: nowrap; font-size: 10pt"> </td> <td style="font-size: 10pt; padding-bottom: 1pt"> </td> <td colspan="18" style="border-bottom: Black 1pt solid; text-align: center; white-space: nowrap; font-size: 10pt">For the year ended March 31, 2026</td> <td style="border-bottom: Black 1pt solid; padding-bottom: 1pt; font-size: 10pt"> </td></tr> <tr style="vertical-align: bottom"> <td style="white-space: nowrap; font-size: 10pt"> </td> <td style="font-size: 10pt"> </td> <td colspan="2" style="white-space: nowrap; font-size: 10pt; text-align: right">Security related service and asset management income</td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt"> </td> <td colspan="2" style="white-space: nowrap; font-size: 10pt; text-align: right">Trading of timepieces</td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt"> </td> <td colspan="2" style="white-space: nowrap; font-size: 10pt; text-align: right">Corporate</td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt"> </td> <td colspan="2" style="white-space: nowrap; font-size: 10pt; text-align: right">Elimination</td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt"> </td> <td colspan="2" style="white-space: nowrap; font-size: 10pt; text-align: right">Total</td> <td style="font-size: 10pt"> </td></tr> <tr style="vertical-align: bottom"> <td style="white-space: nowrap; font-size: 10pt"> </td> <td style="font-size: 10pt; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: right">HK$’000</td> <td style="border-bottom: Black 1pt solid; padding-bottom: 1pt; font-size: 10pt"> </td> <td style="font-size: 10pt; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: right">HK$’000</td> <td style="border-bottom: Black 1pt solid; padding-bottom: 1pt; font-size: 10pt"> </td> <td style="font-size: 10pt; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: right">HK$’000</td> <td style="border-bottom: Black 1pt solid; padding-bottom: 1pt; font-size: 10pt"> </td> <td style="font-size: 10pt; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: right">HK$’000</td> <td style="border-bottom: Black 1pt solid; padding-bottom: 1pt; font-size: 10pt"> </td> <td style="font-size: 10pt; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: right">HK$’000</td> <td style="border-bottom: Black 1pt solid; padding-bottom: 1pt; font-size: 10pt"> </td></tr> <tr style="vertical-align: bottom"> <td style="white-space: nowrap; font-size: 10pt"> </td> <td style="font-size: 10pt"> </td> <td colspan="2" style="white-space: nowrap; font-size: 10pt; text-align: right"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt"> </td> <td colspan="2" style="white-space: nowrap; font-size: 10pt; text-align: right"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt"> </td> <td colspan="2" style="white-space: nowrap; font-size: 10pt; text-align: right"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt"> </td> <td colspan="2" style="white-space: nowrap; font-size: 10pt; text-align: right"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt"> </td> <td colspan="2" style="white-space: nowrap; font-size: 10pt; text-align: right"> </td> <td style="font-size: 10pt"> </td></tr> <tr id="xdx_405_eifrs-full--Revenue_zni5MRuSY36e" style="vertical-align: bottom; background-color: #CCEEFF"> <td style="width: 45%; font-size: 10pt">Revenue</td> <td style="width: 1%; font-size: 10pt"> </td> <td style="width: 1%; font-size: 10pt; text-align: left"> </td> <td style="width: 8%; font-size: 10pt; text-align: right">14,678</td> <td style="white-space: nowrap; width: 1%; font-size: 10pt; text-align: left"> </td> <td style="width: 1%; font-size: 10pt"> </td> <td style="width: 1%; font-size: 10pt; text-align: left"> </td> <td style="width: 8%; font-size: 10pt; text-align: right">47,381</td> <td style="white-space: nowrap; width: 1%; font-size: 10pt; text-align: left"> </td> <td style="width: 1%; font-size: 10pt"> </td> <td style="width: 1%; font-size: 10pt; text-align: left"> </td> <td style="width: 8%; font-size: 10pt; text-align: right">-</td> <td style="white-space: nowrap; width: 1%; font-size: 10pt; text-align: left"> </td> <td style="width: 1%; font-size: 10pt"> </td> <td style="width: 1%; font-size: 10pt; text-align: left"> </td> <td style="width: 8%; font-size: 10pt; text-align: right">-</td> <td style="white-space: nowrap; width: 1%; font-size: 10pt; text-align: left"> </td> <td style="width: 1%; font-size: 10pt"> </td> <td style="width: 1%; font-size: 10pt; text-align: left"> </td> <td style="width: 8%; font-size: 10pt; text-align: right">62,059</td> <td style="white-space: nowrap; width: 1%; font-size: 10pt; text-align: left"> </td></tr> <tr id="xdx_400_ecustom--CostOfRevenues_zdQMqyHcfIYk" style="vertical-align: bottom"> <td style="font-size: 10pt">Cost of revenue</td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right">(1,509</td> <td style="white-space: nowrap; font-size: 10pt; text-align: left">)</td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right">(44,453</td> <td style="white-space: nowrap; font-size: 10pt; text-align: left">)</td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right">-</td> <td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right">-</td> <td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right">(45,962</td> <td style="white-space: nowrap; font-size: 10pt; text-align: left">)</td></tr> <tr id="xdx_401_eifrs-full--OtherIncome_zBYLYT021s87" style="vertical-align: bottom; background-color: #CCEEFF"> <td style="font-size: 10pt; text-align: left">Other income</td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right">1,096</td> <td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right">-</td> <td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right">-</td> <td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right">(1,096</td> <td style="white-space: nowrap; font-size: 10pt; text-align: left">)</td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right">-</td> <td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td></tr> <tr id="xdx_400_ecustom--OtherGainsAndLosses_z6YLnsuMEN4j" style="vertical-align: bottom"> <td style="font-size: 10pt; text-align: left">Other gains and losses</td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right">-</td> <td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right">-</td> <td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right">9,721</td> <td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right">-</td> <td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right">9,721</td> <td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td></tr> <tr id="xdx_406_ecustom--ImpairmentLossOnTradeAndOtherReceivablesNetOfReversal_zkdR23ygwSP8" style="vertical-align: bottom; background-color: #CCEEFF"> <td style="font-size: 10pt; text-align: left">Impairment loss on trade and other receivables, net of reversal</td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right">(3,492</td> <td style="white-space: nowrap; font-size: 10pt; text-align: left">)</td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right">(6,749</td> <td style="white-space: nowrap; font-size: 10pt; text-align: left">)</td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right">(44</td> <td style="white-space: nowrap; font-size: 10pt; text-align: left">)</td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right">-</td> <td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right">(10,285</td> <td style="white-space: nowrap; font-size: 10pt; text-align: left">)</td></tr> <tr id="xdx_400_ecustom--AdministrativeExpenses_z9Mhbd1gFZVc" style="vertical-align: bottom"> <td style="font-size: 10pt; text-align: left">Administrative expenses</td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right">(1,617</td> <td style="white-space: nowrap; font-size: 10pt; text-align: left">)</td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right">(1,960</td> <td style="white-space: nowrap; font-size: 10pt; text-align: left">)</td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right">(478</td> <td style="white-space: nowrap; font-size: 10pt; text-align: left">)</td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right">1,096</td> <td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right">(2,959</td> <td style="white-space: nowrap; font-size: 10pt; text-align: left">)</td></tr> <tr id="xdx_40B_eifrs-full--FinanceCosts_zi6usUOM5Wkk" style="vertical-align: bottom; background-color: #CCEEFF"> <td style="font-size: 10pt; text-align: left">Finance costs</td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right">155</td> <td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right">268</td> <td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right">(630</td> <td style="white-space: nowrap; font-size: 10pt; text-align: left">)</td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right">-</td> <td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right">(207</td> <td style="white-space: nowrap; font-size: 10pt; text-align: left">)</td></tr> <tr id="xdx_408_eifrs-full--ProfitLossBeforeTax_zx96pXQPwXEd" style="vertical-align: bottom"> <td style="font-size: 10pt; text-align: left">Profit/(loss) before tax</td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right">9,311</td> <td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right">(5,513</td> <td style="white-space: nowrap; font-size: 10pt; text-align: left">)</td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right">8,569</td> <td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right">-</td> <td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right">12,367</td> <td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: #CCEEFF"> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right"> </td> <td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right"> </td> <td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right"> </td> <td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right"> </td> <td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right"> </td> <td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td></tr> <tr id="xdx_401_ecustom--TotalAssets_z2jminHeRje9" style="vertical-align: bottom"> <td style="font-size: 10pt; text-align: left">Total assets</td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right">44,017</td> <td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right">30,597</td> <td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right">67,212</td> <td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right">(42,806</td> <td style="white-space: nowrap; font-size: 10pt; text-align: left">)</td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right">99,020</td> <td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td></tr> <tr id="xdx_404_ecustom--TotalLiabilities_z7BCNV8jUvBk" style="vertical-align: bottom; background-color: #CCEEFF"> <td style="font-size: 10pt; text-align: left">Total liabilities</td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right">(6,832</td> <td style="white-space: nowrap; font-size: 10pt; text-align: left">)</td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right">(4,669</td> <td style="white-space: nowrap; font-size: 10pt; text-align: left">)</td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right">(1,098</td> <td style="white-space: nowrap; font-size: 10pt; text-align: left">)</td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right">-</td> <td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right">12,599</td> <td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td></tr> </table>

19560

13288

32848

-2585 -12493 -15078

2000

-2000

-830 -33 -863 -5278 -73 -1622 2000 -4973

243

-968

-639

11111

775

-590

11296

20884

32873

53757

-1947 -31887 -33834

167

332

-498

21755 -22085 -330 -2810 -787 -2948 498 -6047

142

194

-619

-283

38191

-21360

-3542

13289

144622 48138 47642 -128122 112280 -65445 -71939 -18495 82102 -73777

14678

47381

62059

-1509 -44453 -45962

1096

-1096

9721 9721 -3492 -6749 -44 -10285 -1617 -1960 -478 1096 -2959

155

268

-630

-207

9311

-5513

8569

12367

44017 30597 67212 -42806 99020 -6832 -4669 -1098 12599

<table cellpadding="0" cellspacing="0" style="width: 100%; font-size: 10pt; margin-top: 0pt; margin-bottom: 0pt"> <tr style="vertical-align: top; text-align: justify"> <td style="width: 0pt; text-align: right"></td> <td style="width: 0.5in">30.</td> <td style="text-align: justify">RECONCILIATION OF LIABILITIES ARISING FROM FINANCING ACTIVITIES</td> </tr> </table> <table cellpadding="0" cellspacing="0" id="xdx_898_ecustom--DisclosureFinancingActivitiesExplanatory_znGfLSlH32Bc" style="border-collapse: collapse; width: 90%; margin-left: 0.5in" summary="xdx: Disclosure - RECONCILIATION OF LIABILITIES ARISING FROM FINANCING ACTIVITIES (Details)"> <tr style="vertical-align: bottom; background-color: White"> <td style="font-size: 10pt; text-align: left">Schedule of reconciliation of financing activities</td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td id="xdx_4BE_ifrs-full--AssetsAndLiabilitiesAxis_custom--DividendPayableMember_z0ZJuRs7yUMe" style="font-size: 10pt; text-align: right"> </td> <td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td id="xdx_4B9_ifrs-full--AssetsAndLiabilitiesAxis_custom--LeaseLiabilitieMember_zFm4QpLgK3i7" style="font-size: 10pt; text-align: right"> </td> <td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td id="xdx_4BB_ifrs-full--AssetsAndLiabilitiesAxis_custom--AmountduetoadirectorMember_zeOw7MDytdi2" style="font-size: 10pt; text-align: right"> </td> <td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td id="xdx_4B5_ifrs-full--AssetsAndLiabilitiesAxis_custom--LoanFromFormerRelatedCompanyMember_zchDjB0rtrga" style="font-size: 10pt; text-align: right"> </td> <td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td id="xdx_4BB_ifrs-full--AssetsAndLiabilitiesAxis_custom--TotalMember_zn24J63YZx06" style="font-size: 10pt; text-align: right"> </td> <td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: right; white-space: nowrap; font-size: 10pt"> </td> <td style="text-align: right; font-size: 10pt; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: right; white-space: nowrap; font-size: 10pt">Dividend payables HK$’000</td> <td style="border-bottom: Black 1pt solid; text-align: right; padding-bottom: 1pt; font-size: 10pt"> </td> <td style="text-align: right; font-size: 10pt; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: right; white-space: nowrap; font-size: 10pt">Lease liabilities HK$’000</td> <td style="border-bottom: Black 1pt solid; text-align: right; padding-bottom: 1pt; font-size: 10pt"> </td> <td style="text-align: right; font-size: 10pt; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: right">Amount due to a director HK$’000</td> <td style="border-bottom: Black 1pt solid; text-align: right; padding-bottom: 1pt; font-size: 10pt"> </td> <td style="text-align: right; font-size: 10pt; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: right; white-space: nowrap; font-size: 10pt">Loan from a former related company HK$’000</td> <td style="border-bottom: Black 1pt solid; text-align: right; padding-bottom: 1pt; font-size: 10pt"> </td> <td style="text-align: right; font-size: 10pt; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: right">Total HK$’000</td> <td style="border-bottom: Black 1pt solid; text-align: right; padding-bottom: 1pt; font-size: 10pt"> </td></tr> <tr style="vertical-align: bottom"> <td style="white-space: nowrap; font-size: 10pt"> </td> <td style="font-size: 10pt"> </td> <td colspan="2" style="white-space: nowrap; font-size: 10pt"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt"> </td> <td colspan="2" style="white-space: nowrap; font-size: 10pt"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt"> </td> <td colspan="2" style="white-space: nowrap; font-size: 10pt"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt"> </td> <td colspan="2" style="white-space: nowrap; font-size: 10pt"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt"> </td> <td colspan="2" style="white-space: nowrap; font-size: 10pt"> </td> <td style="font-size: 10pt"> </td></tr> <tr id="xdx_43B_c20230401__20240331_ecustom--LiabilitiesArissingFromFinancingActivities_iS_zlXtk2tfb8A8" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 45%; font-size: 10pt">At April 1, 2023</td> <td style="width: 1%; font-size: 10pt"> </td> <td style="width: 1%; font-size: 10pt; text-align: left"> </td> <td style="width: 8%; font-size: 10pt; text-align: right">6,096</td> <td style="white-space: nowrap; width: 1%; font-size: 10pt; text-align: left"> </td> <td style="width: 1%; font-size: 10pt"> </td> <td style="width: 1%; font-size: 10pt; text-align: left"> </td> <td style="width: 8%; font-size: 10pt; text-align: right">1,827</td> <td style="white-space: nowrap; width: 1%; font-size: 10pt; text-align: left"> </td> <td style="width: 1%; font-size: 10pt"> </td> <td style="width: 1%; font-size: 10pt; text-align: left"> </td> <td style="width: 8%; font-size: 10pt; text-align: right">2,671</td> <td style="white-space: nowrap; width: 1%; font-size: 10pt; text-align: left"> </td> <td style="width: 1%; font-size: 10pt"> </td> <td style="width: 1%; font-size: 10pt; text-align: left"> </td> <td style="width: 8%; font-size: 10pt; text-align: right">350</td> <td style="white-space: nowrap; width: 1%; font-size: 10pt; text-align: left"> </td> <td style="width: 1%; font-size: 10pt"> </td> <td style="width: 1%; font-size: 10pt; text-align: left"> </td> <td style="width: 8%; font-size: 10pt; text-align: right">10,944</td> <td style="white-space: nowrap; width: 1%; font-size: 10pt; text-align: left"> </td></tr> <tr id="xdx_406_ecustom--FinancingCashFlows_zqRUHzs32nlf" style="vertical-align: bottom; background-color: White"> <td style="font-size: 10pt; text-align: left">Financing cash flows</td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right">-</td> <td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right">(1,052</td> <td style="white-space: nowrap; font-size: 10pt; text-align: left">)</td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right">497</td> <td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right">(200</td> <td style="white-space: nowrap; font-size: 10pt; text-align: left">)</td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right">(755</td> <td style="white-space: nowrap; font-size: 10pt; text-align: left">)</td></tr> <tr id="xdx_409_eifrs-full--FinanceCosts_zi73NyQ1owBk" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-size: 10pt; text-align: left; padding-bottom: 1pt">Finance costs</td> <td style="font-size: 10pt; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right">348</td> <td style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right">68</td> <td style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right">-</td> <td style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right">-</td> <td style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right">416</td> <td style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right"> </td> <td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right"> </td> <td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right"> </td> <td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right"> </td> <td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right"> </td> <td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td></tr> <tr id="xdx_43B_c20240401__20250331_ecustom--LiabilitiesArissingFromFinancingActivities_iS_zkGY0BskxIp4" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-size: 10pt">At March 31, 2024</td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right">6,444</td> <td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right">843</td> <td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right">3,168</td> <td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right">150</td> <td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right">10,605</td> <td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td></tr> <tr id="xdx_408_ecustom--FinancingCashFlows_zosP1A3ZrSbi" style="vertical-align: bottom; background-color: White"> <td style="font-size: 10pt; text-align: left">Financing cash flows</td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right">(6,444</td> <td style="white-space: nowrap; font-size: 10pt; text-align: left">)</td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right">(861</td> <td style="white-space: nowrap; font-size: 10pt; text-align: left">)</td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right">239</td> <td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right">-</td> <td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right">(7,066</td> <td style="white-space: nowrap; font-size: 10pt; text-align: left">)</td></tr> <tr id="xdx_40E_eifrs-full--FinanceCosts_zcpB3yj8Hz93" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-size: 10pt; text-align: left; padding-bottom: 1pt">Finance costs</td> <td style="font-size: 10pt; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right">-</td> <td style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right">18</td> <td style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right">-</td> <td style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right">-</td> <td style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right">18</td> <td style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right"> </td> <td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right"> </td> <td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right"> </td> <td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right"> </td> <td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right"> </td> <td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td></tr> <tr id="xdx_43E_c20250401__20260331_ecustom--LiabilitiesArissingFromFinancingActivities_iS_zduy9jBUjLTd" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-size: 10pt">At March 31, 2025</td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right">-</td> <td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right">-</td> <td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right">3,407</td> <td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right">150</td> <td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right">3,557</td> <td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td></tr> <tr id="xdx_40A_ecustom--FinancingCashFlows_z8BTIThei221" style="vertical-align: bottom; background-color: White"> <td style="font-size: 10pt; text-align: left">Financing cash flows</td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right">-</td> <td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right">-</td> <td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right">(440</td> <td style="white-space: nowrap; font-size: 10pt; text-align: left">)</td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right">-</td> <td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right">(440</td> <td style="white-space: nowrap; font-size: 10pt; text-align: left">)</td></tr> <tr id="xdx_40F_ecustom--DisposalOfSubsidiary_zgAsHIggS87l" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-size: 10pt; text-align: left; padding-bottom: 1pt">Disposal of a subsidiary</td> <td style="font-size: 10pt; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right">-</td> <td style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right">-</td> <td style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right">237</td> <td style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right">(150</td> <td style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: left">)</td> <td style="font-size: 10pt; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right">87</td> <td style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right"> </td> <td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right"> </td> <td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right"> </td> <td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right"> </td> <td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right"> </td> <td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td></tr> <tr id="xdx_438_c20250401__20260331_ecustom--LiabilitiesArissingFromFinancingActivities_iE_zrBOPHGzsvrg" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-size: 10pt; padding-bottom: 1pt">At March 31, 2026</td> <td style="font-size: 10pt; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right">-</td> <td style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right">-</td> <td style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right">3,204</td> <td style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right">-</td> <td style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right">3,204</td> <td style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: left"> </td></tr> </table>

<table cellpadding="0" cellspacing="0" id="xdx_898_ecustom--DisclosureFinancingActivitiesExplanatory_znGfLSlH32Bc" style="border-collapse: collapse; width: 90%; margin-left: 0.5in" summary="xdx: Disclosure - RECONCILIATION OF LIABILITIES ARISING FROM FINANCING ACTIVITIES (Details)"> <tr style="vertical-align: bottom; background-color: White"> <td style="font-size: 10pt; text-align: left">Schedule of reconciliation of financing activities</td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td id="xdx_4BE_ifrs-full--AssetsAndLiabilitiesAxis_custom--DividendPayableMember_z0ZJuRs7yUMe" style="font-size: 10pt; text-align: right"> </td> <td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td id="xdx_4B9_ifrs-full--AssetsAndLiabilitiesAxis_custom--LeaseLiabilitieMember_zFm4QpLgK3i7" style="font-size: 10pt; text-align: right"> </td> <td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td id="xdx_4BB_ifrs-full--AssetsAndLiabilitiesAxis_custom--AmountduetoadirectorMember_zeOw7MDytdi2" style="font-size: 10pt; text-align: right"> </td> <td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td id="xdx_4B5_ifrs-full--AssetsAndLiabilitiesAxis_custom--LoanFromFormerRelatedCompanyMember_zchDjB0rtrga" style="font-size: 10pt; text-align: right"> </td> <td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td id="xdx_4BB_ifrs-full--AssetsAndLiabilitiesAxis_custom--TotalMember_zn24J63YZx06" style="font-size: 10pt; text-align: right"> </td> <td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: right; white-space: nowrap; font-size: 10pt"> </td> <td style="text-align: right; font-size: 10pt; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: right; white-space: nowrap; font-size: 10pt">Dividend payables HK$’000</td> <td style="border-bottom: Black 1pt solid; text-align: right; padding-bottom: 1pt; font-size: 10pt"> </td> <td style="text-align: right; font-size: 10pt; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: right; white-space: nowrap; font-size: 10pt">Lease liabilities HK$’000</td> <td style="border-bottom: Black 1pt solid; text-align: right; padding-bottom: 1pt; font-size: 10pt"> </td> <td style="text-align: right; font-size: 10pt; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: right">Amount due to a director HK$’000</td> <td style="border-bottom: Black 1pt solid; text-align: right; padding-bottom: 1pt; font-size: 10pt"> </td> <td style="text-align: right; font-size: 10pt; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: right; white-space: nowrap; font-size: 10pt">Loan from a former related company HK$’000</td> <td style="border-bottom: Black 1pt solid; text-align: right; padding-bottom: 1pt; font-size: 10pt"> </td> <td style="text-align: right; font-size: 10pt; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: right">Total HK$’000</td> <td style="border-bottom: Black 1pt solid; text-align: right; padding-bottom: 1pt; font-size: 10pt"> </td></tr> <tr style="vertical-align: bottom"> <td style="white-space: nowrap; font-size: 10pt"> </td> <td style="font-size: 10pt"> </td> <td colspan="2" style="white-space: nowrap; font-size: 10pt"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt"> </td> <td colspan="2" style="white-space: nowrap; font-size: 10pt"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt"> </td> <td colspan="2" style="white-space: nowrap; font-size: 10pt"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt"> </td> <td colspan="2" style="white-space: nowrap; font-size: 10pt"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt"> </td> <td colspan="2" style="white-space: nowrap; font-size: 10pt"> </td> <td style="font-size: 10pt"> </td></tr> <tr id="xdx_43B_c20230401__20240331_ecustom--LiabilitiesArissingFromFinancingActivities_iS_zlXtk2tfb8A8" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 45%; font-size: 10pt">At April 1, 2023</td> <td style="width: 1%; font-size: 10pt"> </td> <td style="width: 1%; font-size: 10pt; text-align: left"> </td> <td style="width: 8%; font-size: 10pt; text-align: right">6,096</td> <td style="white-space: nowrap; width: 1%; font-size: 10pt; text-align: left"> </td> <td style="width: 1%; font-size: 10pt"> </td> <td style="width: 1%; font-size: 10pt; text-align: left"> </td> <td style="width: 8%; font-size: 10pt; text-align: right">1,827</td> <td style="white-space: nowrap; width: 1%; font-size: 10pt; text-align: left"> </td> <td style="width: 1%; font-size: 10pt"> </td> <td style="width: 1%; font-size: 10pt; text-align: left"> </td> <td style="width: 8%; font-size: 10pt; text-align: right">2,671</td> <td style="white-space: nowrap; width: 1%; font-size: 10pt; text-align: left"> </td> <td style="width: 1%; font-size: 10pt"> </td> <td style="width: 1%; font-size: 10pt; text-align: left"> </td> <td style="width: 8%; font-size: 10pt; text-align: right">350</td> <td style="white-space: nowrap; width: 1%; font-size: 10pt; text-align: left"> </td> <td style="width: 1%; font-size: 10pt"> </td> <td style="width: 1%; font-size: 10pt; text-align: left"> </td> <td style="width: 8%; font-size: 10pt; text-align: right">10,944</td> <td style="white-space: nowrap; width: 1%; font-size: 10pt; text-align: left"> </td></tr> <tr id="xdx_406_ecustom--FinancingCashFlows_zqRUHzs32nlf" style="vertical-align: bottom; background-color: White"> <td style="font-size: 10pt; text-align: left">Financing cash flows</td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right">-</td> <td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right">(1,052</td> <td style="white-space: nowrap; font-size: 10pt; text-align: left">)</td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right">497</td> <td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right">(200</td> <td style="white-space: nowrap; font-size: 10pt; text-align: left">)</td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right">(755</td> <td style="white-space: nowrap; font-size: 10pt; text-align: left">)</td></tr> <tr id="xdx_409_eifrs-full--FinanceCosts_zi73NyQ1owBk" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-size: 10pt; text-align: left; padding-bottom: 1pt">Finance costs</td> <td style="font-size: 10pt; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right">348</td> <td style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right">68</td> <td style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right">-</td> <td style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right">-</td> <td style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right">416</td> <td style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right"> </td> <td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right"> </td> <td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right"> </td> <td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right"> </td> <td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right"> </td> <td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td></tr> <tr id="xdx_43B_c20240401__20250331_ecustom--LiabilitiesArissingFromFinancingActivities_iS_zkGY0BskxIp4" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-size: 10pt">At March 31, 2024</td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right">6,444</td> <td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right">843</td> <td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right">3,168</td> <td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right">150</td> <td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right">10,605</td> <td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td></tr> <tr id="xdx_408_ecustom--FinancingCashFlows_zosP1A3ZrSbi" style="vertical-align: bottom; background-color: White"> <td style="font-size: 10pt; text-align: left">Financing cash flows</td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right">(6,444</td> <td style="white-space: nowrap; font-size: 10pt; text-align: left">)</td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right">(861</td> <td style="white-space: nowrap; font-size: 10pt; text-align: left">)</td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right">239</td> <td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right">-</td> <td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right">(7,066</td> <td style="white-space: nowrap; font-size: 10pt; text-align: left">)</td></tr> <tr id="xdx_40E_eifrs-full--FinanceCosts_zcpB3yj8Hz93" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-size: 10pt; text-align: left; padding-bottom: 1pt">Finance costs</td> <td style="font-size: 10pt; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right">-</td> <td style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right">18</td> <td style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right">-</td> <td style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right">-</td> <td style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right">18</td> <td style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right"> </td> <td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right"> </td> <td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right"> </td> <td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right"> </td> <td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right"> </td> <td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td></tr> <tr id="xdx_43E_c20250401__20260331_ecustom--LiabilitiesArissingFromFinancingActivities_iS_zduy9jBUjLTd" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-size: 10pt">At March 31, 2025</td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right">-</td> <td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right">-</td> <td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right">3,407</td> <td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right">150</td> <td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right">3,557</td> <td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td></tr> <tr id="xdx_40A_ecustom--FinancingCashFlows_z8BTIThei221" style="vertical-align: bottom; background-color: White"> <td style="font-size: 10pt; text-align: left">Financing cash flows</td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right">-</td> <td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right">-</td> <td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right">(440</td> <td style="white-space: nowrap; font-size: 10pt; text-align: left">)</td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right">-</td> <td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right">(440</td> <td style="white-space: nowrap; font-size: 10pt; text-align: left">)</td></tr> <tr id="xdx_40F_ecustom--DisposalOfSubsidiary_zgAsHIggS87l" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-size: 10pt; text-align: left; padding-bottom: 1pt">Disposal of a subsidiary</td> <td style="font-size: 10pt; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right">-</td> <td style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right">-</td> <td style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right">237</td> <td style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right">(150</td> <td style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: left">)</td> <td style="font-size: 10pt; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right">87</td> <td style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right"> </td> <td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right"> </td> <td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right"> </td> <td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right"> </td> <td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; text-align: right"> </td> <td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td></tr> <tr id="xdx_438_c20250401__20260331_ecustom--LiabilitiesArissingFromFinancingActivities_iE_zrBOPHGzsvrg" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-size: 10pt; padding-bottom: 1pt">At March 31, 2026</td> <td style="font-size: 10pt; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right">-</td> <td style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right">-</td> <td style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right">3,204</td> <td style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right">-</td> <td style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: left"> </td> <td style="font-size: 10pt; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right">3,204</td> <td style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: left"> </td></tr> </table> 6096 1827 2671 350 10944 -1052 497 -200 -755

348

416

6444 843 3168 150 10605 -6444 -861 239 -7066

3407 150 3557 -440 -440 237 -150 87 3204 3204

<table cellpadding="0" cellspacing="0" style="width: 100%; font-size: 10pt; margin-top: 0pt; margin-bottom: 0pt"> <tr style="vertical-align: top"> <td style="width: 0.5in"></td> <td style="width: 0.5in">31.</td> <td>SUBSEQUENT EVENTS</td></tr> </table> The Company has assessed all events from March 31, 2026, up through the date that these consolidated financial statements are available to be issued, and there are no material subsequent events that require recognition or disclosure in these consolidated financial statements.