| DISAGGREGATION OF REVENUE |
NOTE
– 5 DISAGGREGATION OF REVENUE
The
Company has disaggregated its revenue from contracts with customers into categories based on the business operation of the revenue as
follows:
SCHEDULE
OF DISAGGREGATION REVENUE FROM CONTRACTS
| Type of revenue | |
Point of recognition | |
2024 | | |
2025 | | |
2026 | | |
2026 | |
| |
| |
Years ended March 31, | |
| Type of revenue | |
Point of recognition | |
2024 | | |
2025 | | |
2026 | | |
2026 | |
| | |
| |
HKD | | |
HKD | | |
HKD | | |
USD | |
| | |
| |
| | | |
| | | |
| | | |
| | |
| ESG and sustainability advisory service income | |
At a point in time | |
$ | 9,903,795 | | |
$ | 12,202,026 | | |
$ | 9,493,976 | | |
$ | 1,217,176 | |
The
following tables present the Company’s revenue disaggregated by geographical location, based on management’s assessment of
available data:
SCHEDULE OF DISAGGREGATION OF REVENUE
| | |
2024 | | |
2025 | | |
2026 | | |
2026 | |
| | |
Years ended March 31, | |
| | |
2024 | | |
2025 | | |
2026 | | |
2026 | |
| | |
HKD | | |
HKD | | |
HKD | | |
USD | |
| | |
| | |
| | |
| | |
| |
| Hong Kong | |
$ | 8,498,595 | | |
$ | 10,389,704 | | |
$ | 7,766,326 | | |
$ | 995,683 | |
| Singapore | |
| 1,405,200 | | |
| 1,812,322 | | |
| 1,727,650 | | |
| 221,493 | |
| | |
| | | |
| | | |
| | | |
| | |
| Total | |
$ | 9,903,795 | | |
$ | 12,202,026 | | |
$ | 9,493,976 | | |
$ | 1,217,176 | |
|