| Schedule of Revenue Disaggregated by Product Categories |
The following table presents the Company’s revenue disaggregated by product categories for the years ended March 31, 2024, 2025 and 2026, respectively: | | | For the years ended March 31, | | | | | 2024 | | | 2025 | | | 2026 | | | 2026 | | | | | HKD | | | HKD | | | HKD | | | US$ | | | Sales of products | | | | | | | | | | | | | | Hair styling series | | | 31,833,932 | | | | 37,638,290 | | | | 62,314,053 | | | | 7,948,221 | | | Trimmer series | | | 22,684,148 | | | | 33,613,971 | | | | 27,774,532 | | | | 3,542,670 | | | Eyelash curler | | | 804,863 | | | | 453,378 | | | | 512,582 | | | | 65,380 | | | Nail care series | | | 1,413,106 | | | | 1,524,503 | | | | 1,726,654 | | | | 220,236 | | | Other personal care appliances | | | 3,230,238 | | | | 2,539,484 | | | | 3,263,678 | | | | 416,286 | | | | | | 59,966,287 | | | | 75,769,626 | | | | 95,591,499 | | | | 12,192,793 | | | | | | | | | | | | | | | | | | | | | Sales of tooling | | | 7,006,014 | | | | 2,969,938 | | | | 2,843,350 | | | | 362,672 | | | | | | | | | | | | | | | | | | | | | Service income | | | | | | | | | | | | | | | | | | Product design and development | | | – | | | | – | | | | 13,960,185 | | | | 1,780,636 | | | Project advisory | | | – | | | | – | | | | 7,983,051 | | | | 1,018,246 | | | Marketing solutions | | | – | | | | – | | | | 22,251,000 | | | | 2,838,138 | | | | | | – | | | | – | | | | 44,194,236 | | | | 5,637,020 | | | | | | | | | | | | | | | | | | | | | Total | | | 66,972,301 | | | | 78,739,564 | | | | 142,629,085 | | | | 18,192,485 | |
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