v3.26.1
Accounts Receivables, Net
 12 Months Ended
Mar. 31, 2026
Accounts Receivables, Net [Abstract]  
ACCOUNTS RECEIVABLES, NET

Note 4 — ACCOUNTS RECEIVABLES, NET

 

Accounts receivables, net consisted of the following:

 

    As of March 31,  
    2025     2026     2026  
    HKD     HKD     US$  
Accounts receivables     8,144,307       67,775,993       8,644,897  
Less: allowance for credit losses accounts     –       –       –  
Accounts receivables, net     8,144,307       67,775,993       8,644,897  

 

As of the end of each of the financial year, the aging analysis of accounts receivables, net of allowance for credit losses accounts, based on the invoice date is as follows:

 

    As of March 31,  
    2025     2026     2026  
    HKD     HKD     US$  
Within 30 days     8,144,307       56,523,573       7,209,639  
Within 31 to 60 days     –       -       -  
Within 61 to 90 days     –       923,400       117,781  
Over 90 days     –       10,329,020       1,317,477  
Total accounts receivables, net     8,144,307       67,775,993       8,644,897  

 

There was no provision of credit losses debts for the years ended March 31, 2025 and 2026, respectively.