| Schedule of Segment Information |
The following table sets out segment information for the year ended March 31, 2026: | For the year ended March 31, 2026 (HKD) | | Appliances | | | Design,
development &
advisory | | | Marketing
solutions | | | Corporate /
unallocated | | | Total | | | Revenue from external customers | | | 98,434,849 | | | | 21,943,236 | | | | 22,251,000 | | | | – | | | | 142,629,085 | | | Merchandise costs | | | (73,587,672 | ) | | | – | | | | – | | | | – | | | | (73,587,672 | ) | | Service costs | | | – | | | | (14,800,000 | ) | | | (14,623,000 | ) | | | – | | | | (29,423,000 | ) | | Depreciation and amortisation | | | – | | | | – | | | | – | | | | (235,251 | ) | | | (235,251 | ) | | Other segment items, net | | | (11,554,664 | ) | | | (3,470,848 | ) | | | (1,857,755 | ) | | | (5,809,320 | ) | | | (22,692,587 | ) | | Segment profit/(loss) (net income) | | | 13,292,513 | | | | 3,437,137 | | | | 5,770,245 | | | | (5,809,320 | ) | | | 16,690,575 | | | Goodwill | | | – | | | | | | | | - | | | | 43,789,000 | | | | 43,789,000 | | | Intangible asset, net | | | – | | | | | | | | - | | | | 2,564,750 | | | | 2,564,750 | |
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