v3.26.1
Related Party Balances and Transactions (Tables)
12 Months Ended
Mar. 31, 2026
Related Party Balances and Transactions [Abstract]  
Schedule of Relationships With Related Parties

The Company’s relationships with related parties who had transactions with the Company are summarized as follows:

 

Related Party Name   Relationship to the Company
Mr. Ching Tim Hoi (“Mr. Ching”)   Chief Executive Officer and a director of the Company, Director of Pure Beauty, Director of Raytech Holdings Company Limited, and Executive Director of Zhongshan Raytech. Mr. Ching ceased to be the controlling shareholder of the Company during the year ended March 31, 2026 following disposals of shares in August 2025 and February 2026 (beneficial ownership of approximately 2.26% per his Schedule 13D/A, approximately 1.05% following the June 2026 registered direct offering), and ceased to be Chairman of the Board on April 15, 2026.
Zhongshan Raytech Electric Appliances Manufacturing Company Limited (“Zhongshan Raytech”)   An entity controlled by Mr. Ching
Raytech Holdings Company Limited   An entity controlled by Mr. Ching, from which the Company leases its principal executive office.
Mr. Ling Chun Yin (“Mr. Ling”)   Director of the Company (resigned on January 2, 2026)
Ms. Wang Yafeng   Former shareholder of Worry free and holder of the promissory note issued by Raytech Innovation
Yuan Chun Holding Co.   A substantial shareholder of the Company (approximately 9.6% of the Ordinary Shares), controlled by Mr. Wang Tao
Mr. Liu Zhiwei / Chunda International Capital Management Limited   Beneficial owner of approximately 17.9% of the Ordinary Shares since February 2026 per Schedule 13D (approximately 8.31% of the enlarged share capital following the June 2026 registered direct offering).
Mr. Peng Yi   Director of Raytech Innovation Limited
Schedule of Accounts Payables Related Parties

Due to related parties consisted of the following:

 

    As of March 31,  
    2025     2026     2026  
    HKD     HKD     US$  
Name of related parties                  
Zhongshan Raytech     12,759,342       19,972,442       2,547,505  
Raytech Holdings Company Limited     2,225,051              
Total     14,984,393       19,972,442       2,547,505  
Schedule of Related Party Transactions
b. Purchase products from related parties

 

    For the years ended March 31,  
    2024     2025     2026     2026  
    HKD     HKD     HKD     US$  
Name of related parties                        
Zhongshan Raytech     47,704,656       53,756,425       62,846,481       8,016,133  
Raytech Holdings Company Limited           2,225,051       2,430,400       310,000  
Total     47,704,656       55,981,476       65,276,881       8,326,133  
c. Office leasing from a related party

 

    For the years ended March 31,  
    2024     2025     2026     2026  
    HKD     HKD     HKD     US$  
Name of a related party                        
Raytech Holdings Company Limited           300,000       300,000       38,265  
Total           300,000       300,000       38,265  
d. Commission from a related party

 

    For the years ended March 31,  
    2024     2025     2026     2026  
    HKD     HKD     HKD     US$  
Name of a related party                        
Mr. Ling           487,216       139,686       17,817  
Total           487,216       139,686       17,817