v3.26.1
Consolidated Statements of Income
12 Months Ended
Mar. 31, 2026
HKD ($)
$ / shares
shares
Mar. 31, 2026
USD ($)
$ / shares
shares
Mar. 31, 2025
HKD ($)
$ / shares
shares
Mar. 31, 2024
HKD ($)
$ / shares
shares
REVENUE        
Total revenue $ 142,629,085 $ 18,192,485 $ 78,739,564 $ 66,972,301
OPERATING EXPENSES        
Merchandise costs (73,587,672) (9,386,183) (60,931,870) (52,067,436)
Service costs (29,423,000) (3,752,934)
Selling, general and administrative expenses (21,587,387) (2,753,493) (10,158,945) (3,545,369)
Total operating expenses (124,598,059) (15,892,610) (71,090,815) (55,612,805)
INCOME FROM OPERATIONS 18,031,026 2,299,875 7,648,749 11,359,496
OTHER INCOME (EXPENSE)        
Interest income 2,259,221 288,166 3,158,654 1,416,354
Interest expense (243,432) (31,050) (2,028)
Gain (loss) from foreign currency exchange 183,001 23,342 (328,471) (20,846)
Government grants 109,863 14,013
Other income, net 6,432 821 45,922 818
Total other income, net 2,315,085 295,292 2,876,105 1,394,298
INCOME BEFORE INCOME TAX PROVISION 20,346,111 2,595,167 10,524,854 12,753,794
PROVISION FOR INCOME TAXES (3,655,536) (466,267) (2,256,487) (2,817,000)
NET INCOME $ 16,690,575 $ 2,128,900 $ 8,268,367 $ 9,936,794
WEIGHTED AVERAGE NUMBER OF ORDINARY SHARES        
Basic (in Shares) [1],[2] 2,320,001 2,320,001 1,087,401 1,000,000
Diluted (in Shares) [1],[2] 2,320,001 2,320,001 1,087,401 1,000,000
EARNINGS PER SHARE        
Basic (in Dollars per share and Dollars per share) | (per share) [1] $ 7.19 $ 0.92 $ 7.6 $ 9.94
Diluted (in Dollars per share and Dollars per share) | (per share) [1] $ 7.19 $ 0.92 $ 7.6 $ 9.94
Sales of Products        
REVENUE        
Total revenue $ 95,591,499 $ 12,192,793 $ 75,769,626 $ 59,966,287
Sales of Tooling        
REVENUE        
Total revenue 2,843,350 362,672 2,969,938 7,006,014
Service income        
REVENUE        
Total revenue $ 44,194,236 $ 5,637,020
[1] All share and per share data have been retroactively restated to reflect the sixteen (16)-for-one (1) share consolidation of the Company’s ordinary shares effective on November 7, 2025.
[2] On a retroactively restated basis, 93,750 ordinary shares were issued on May 15, 2024, 7,068 ordinary shares were issued on July 5, 2024, and 1,624,062 ordinary shares were issued on July 1, 2025.