v3.26.1
Taxes (Tables)
12 Months Ended
Mar. 31, 2026
Taxes [Abstract]  
Schedule of Taxation in the Statement of Income

Taxation in the statement of income represents:

 

    For the years ended March 31,  
    2024     2025     2026     2026  
    HKD     HKD     HKD     US$  
Hong Kong profits tax provision for the year:                        
Current     2,817,000       2,256,487       3,694,352       471,218  
Deferred                 (38,816 )     (4,951 )
      2,817,000       2,256,487       3,655,536       466,267  
Schedule of Effective Tax Rate

The following table reconciles Hong Kong statutory rates to the Company’s effective tax rate:

 

    For the years ended March 31,  
    2024     2025     2026     2026  
    HKD     HKD     HKD     US$  
Income before tax     12,753,794       10,524,854       20,346,111       2,595,167  
Hong Kong statutory income tax rate     16.50 %     16.50 %     16.50 %     16.50 %
Income tax expense computed at statutory rate     2,104,376       1,736,601       3,357,109       428,203  
Reconciling items:                                
Non-deductible items in Hong Kong     272,376       1,025,705       958,538       122,262  
Non-taxable items in Hong Kong     (608,034 )     (504,319 )     (448,793 )     (57,244 )
Two-tiered profits tax rates benefit                 (165,000 )     (21,046 )
Tax Effect of amortization of intangible assets acquired in business combination                 (38,816 )     (4,951 )
Under provision for prior year     1,051,282             1,498       191  
Tax credit     (3,000 )     (1,500 )     (9,000 )     (1,148 )
Effective income tax expenses     2,817,000       2,256,487       3,655,536       466,267