Consolidated Balance Sheets |
Mar. 31, 2026
HKD ($)
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Mar. 31, 2026
USD ($)
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Mar. 31, 2025
HKD ($)
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| CURRENT ASSETS | |||||||
| Cash and cash equivalents | $ 78,032,891 | $ 9,953,175 | $ 84,850,995 | ||||
| Accounts receivables, net | 67,775,993 | 8,644,897 | 8,144,307 | ||||
| Merchandise inventories, net | 1,879,435 | ||||||
| Deposits and prepayments | 22,777,913 | 2,905,346 | |||||
| TOTAL CURRENT ASSETS | 168,586,797 | 21,503,418 | 94,874,737 | ||||
| NON-CURRENT ASSETS | |||||||
| Plant and equipment, net | |||||||
| Goodwill | 43,789,000 | 5,585,332 | |||||
| Intangible asset, net | 2,564,750 | 327,136 | |||||
| Deferred offering costs | 1,094,969 | 139,664 | |||||
| Long-term deposits | 6,200 | 791 | 16,200 | ||||
| TOTAL NON-CURRENT ASSETS | 47,454,919 | 6,052,923 | 16,200 | ||||
| TOTAL ASSETS | 216,041,716 | 27,556,341 | 94,890,937 | ||||
| CURRENT LIABILITIES | |||||||
| Accounts payables | 41,946,701 | 5,350,344 | 466,327 | ||||
| Accounts payables - related parties | 19,972,442 | 2,547,505 | 14,984,393 | ||||
| Accruals | 2,763,756 | 352,520 | 1,786,314 | ||||
| Contract liabilities | 789,927 | 100,756 | 501,804 | ||||
| Tax payables | 1,420,277 | 181,158 | 190,082 | ||||
| Amount due to a related party | 2,450,000 | 312,500 | |||||
| Amounts due to directors | 2,170,627 | 276,866 | |||||
| TOTAL CURRENT LIABILITIES | 71,513,730 | 9,121,649 | 17,928,920 | ||||
| NON-CURRENT LIABILITIES | |||||||
| Promissory note payable, non-current | 14,551,432 | 1,856,050 | |||||
| Deferred tax liability | 423,184 | 53,977 | |||||
| TOTAL NON-CURRENT LIABILITIES | 14,974,616 | 1,910,027 | |||||
| TOTAL LIABILITIES | 86,488,346 | 11,031,676 | 17,928,920 | ||||
| COMMITMENTS AND CONTINGENCIES | |||||||
| SHAREHOLDERS’ EQUITY | |||||||
| Ordinary Shares, US$0.0001 par value, 500,000,000 Ordinary Shares authorized, and 1,100,818 shares and 2,724,911 shares issued and outstanding as of March 31, 2025 and 2026, respectively | [1],[2] | 2,137 | 273 | 862 | |||
| Additional paid-in capital | 73,616,990 | 9,389,922 | 37,717,487 | ||||
| Retained earnings | 55,934,243 | 7,134,470 | 39,243,668 | ||||
| TOTAL SHAREHOLDERS’ EQUITY | 129,553,370 | 16,524,665 | 76,962,017 | ||||
| TOTAL LIABILITIES AND SHAREHOLDERS’ EQUITY | 216,041,716 | 27,556,341 | 94,890,937 | ||||
| Related Party | |||||||
| CURRENT LIABILITIES | |||||||
| Accounts payables - related parties | $ 19,972,442 | $ 2,547,505 | $ 14,984,393 | ||||
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| X | ||||||||||
- Definition Amount due to a related party current. No definition available.
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| X | ||||||||||
- Definition Amounts due to director current. No definition available.
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| X | ||||||||||
- Definition Deposits and prepayments. No definition available.
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| X | ||||||||||
- Definition Represent the amount of merchandise inventories, net. No definition available.
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| X | ||||||||||
- Definition Carrying value as of the balance sheet date of liabilities incurred (and for which invoices have typically been received) and payable to vendors for goods and services received that are used in an entity's business. Used to reflect the current portion of the liabilities (due within one year or within the normal operating cycle if longer). Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef
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| X | ||||||||||
- Definition Amount, after allowance for credit loss, of right to consideration from customer for product sold and service rendered in normal course of business, classified as current. Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef
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| X | ||||||||||
- Definition Carrying value as of the balance sheet date of obligations incurred and payable, pertaining to costs that are statutory in nature, are incurred on contractual obligations, or accumulate over time and for which invoices have not yet been received or will not be rendered. Examples include taxes, interest, rent and utilities. Used to reflect the current portion of the liabilities (due within one year or within the normal operating cycle if longer). Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef
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| X | ||||||||||
- Definition Amount of excess of issue price over par or stated value of stock and from other transaction involving stock or stockholder. Includes, but is not limited to, additional paid-in capital (APIC) for common and preferred stock. Reference 1: http://www.xbrl.org/2003/role/disclosureRef
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| X | ||||||||||
- Definition Amount of asset recognized for present right to economic benefit. Reference 1: http://www.xbrl.org/2003/role/disclosureRef
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| X | ||||||||||
- Definition Amount of asset recognized for present right to economic benefit, classified as current. Reference 1: http://www.xbrl.org/2003/role/disclosureRef
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| X | ||||||||||
- References No definition available.
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| X | ||||||||||
- Definition Sum of the carrying amounts as of the balance sheet date of all assets that are expected to be realized in cash, sold or consumed after one year or beyond the normal operating cycle, if longer. Reference 1: http://www.xbrl.org/2003/role/disclosureRef
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| X | ||||||||||
- References No definition available.
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| X | ||||||||||
- Definition Amount of cash and cash equivalent. Cash includes, but is not limited to, currency on hand, demand deposit with financial institution, and account with general characteristic of demand deposit. Cash equivalent includes, but is not limited to, short-term, highly liquid investment that is both readily convertible to known amount of cash and so near maturity that it presents insignificant risk of change in value because of change in interest rate. Reference 1: http://www.xbrl.org/2003/role/disclosureRef
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| X | ||||||||||
- Definition Represents the caption on the face of the balance sheet to indicate that the entity has entered into (1) purchase or supply arrangements that will require expending a portion of its resources to meet the terms thereof, and (2) is exposed to potential losses or, less frequently, gains, arising from (a) possible claims against a company's resources due to future performance under contract terms, and (b) possible losses or likely gains from uncertainties that will ultimately be resolved when one or more future events that are deemed likely to occur do occur or fail to occur. Reference 1: http://www.xbrl.org/2003/role/disclosureRef
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| X | ||||||||||
- Definition Aggregate par or stated value of issued nonredeemable common stock (or common stock redeemable solely at the option of the issuer). This item includes treasury stock repurchased by the entity. Note: elements for number of nonredeemable common shares, par value and other disclosure concepts are in another section within stockholders' equity. Reference 1: http://www.xbrl.org/2003/role/disclosureRef
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| X | ||||||||||
- Definition Amount of obligation to transfer good or service to customer for which consideration has been received or is receivable, classified as current. Reference 1: http://www.xbrl.org/2003/role/exampleRef
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| X | ||||||||||
- Definition Amount, after deferred tax asset, of deferred tax liability attributable to taxable differences with jurisdictional netting. Reference 1: http://www.xbrl.org/2003/role/disclosureRef
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| X | ||||||||||
- Definition Specific incremental costs directly attributable to a proposed or actual offering of securities which are deferred at the end of the reporting period. Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef
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| X | ||||||||||
- Definition Carrying value of amounts transferred to third parties for security purposes that are expected to be returned or applied towards payment after one year or beyond the operating cycle, if longer. Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef
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| X | ||||||||||
- Definition Amount, after accumulated impairment loss, of asset representing future economic benefit arising from other asset acquired in business combination or from joint venture formation or both, that is not individually identified and separately recognized. Reference 1: http://www.xbrl.org/2003/role/disclosureRef
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| X | ||||||||||
- Definition Amount of indefinite-lived intangible asset. Excludes goodwill. Reference 1: http://www.xbrl.org/2003/role/exampleRef
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| X | ||||||||||
- Definition Amount of liability recognized for present obligation requiring transfer or otherwise providing economic benefit to others. Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef
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| X | ||||||||||
- Definition Amount of liabilities and equity items, including the portion of equity attributable to noncontrolling interests, if any. Reference 1: http://www.xbrl.org/2003/role/disclosureRef
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| X | ||||||||||
- Definition Total obligations incurred as part of normal operations that are expected to be paid during the following twelve months or within one business cycle, if longer. Reference 1: http://www.xbrl.org/2003/role/disclosureRef
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| X | ||||||||||
- References No definition available.
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| X | ||||||||||
- Definition Amount of obligation due after one year or beyond the normal operating cycle, if longer. Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef
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| X | ||||||||||
- References No definition available.
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| X | ||||||||||
- Definition Carrying value as of the balance sheet date of notes payable (with maturities initially due after one year or beyond the operating cycle if longer), excluding current portion. Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef
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| X | ||||||||||
- Definition Amount of liabilities classified as other, due within one year or the normal operating cycle, if longer. Reference 1: http://www.xbrl.org/2003/role/disclosureRef
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| X | ||||||||||
- Definition Amount, after accumulated depreciation, depletion, and amortization, of property, plant, and equipment. Includes, but is not limited to, land and land improvement; building; machinery and equipment; furniture and fixture; and work of art, historical treasure, or similar asset classified as collection. Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef
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| X | ||||||||||
- Definition Amount of accumulated undistributed earnings (deficit). Reference 1: http://www.xbrl.org/2003/role/disclosureRef
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| X | ||||||||||
- Definition Amount of equity (deficit) attributable to parent. Excludes temporary equity and equity attributable to noncontrolling interest. Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef
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| X | ||||||||||
- References No definition available.
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| X | ||||||||||
- Definition Carrying value as of the balance sheet date of obligations incurred and payable for statutory income, sales, use, payroll, excise, real, property and other taxes. Used to reflect the current portion of the liabilities (due within one year or within the normal operating cycle if longer). Reference 1: http://www.xbrl.org/2003/role/exampleRef
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- Details
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