v3.26.1
Merchandise Inventories, Net
12 Months Ended
Mar. 31, 2026
Merchandise Inventories, Net [Abstract]  
MERCHANDISE INVENTORIES, NET

Note 5 — MERCHANDISE INVENTORIES, NET

 

Merchandise inventories, net, consisted of the following:

 

    As of March 31,  
    2025     2026     2026  
    HKD     HKD     US$  
Hair styling series     1,345,908              
Trimmer series     533,172              
Other personal care appliances     355              
Less: inventory allowances                  
Merchandise inventories, net     1,879,435              

 

There was no inventory impairment for the years ended March 31, 2025 and 2026, respectively.