v3.26.1
Consolidated Balance Sheets
Mar. 31, 2026
HKD ($)
Mar. 31, 2026
USD ($)
Mar. 31, 2025
HKD ($)
Current assets:      
Cash and cash equivalents $ 6,898,288 $ 884,396 $ 20,890,350
Accounts receivable, net 2,100,616 269,310 1,863,838
Deferred offering costs 435,425 55,824 281,726
Promissory notes receivables, net 51,716,928 6,630,375 18,637,643
Current portion of long-term prepayments 2,382,714 305,476 8,087,313
Deposits, prepayments and other receivables 167,506
Total current assets 63,533,971 8,145,381 49,928,376
Non-current assets:      
Intangible asset, net 982,800 126,000
Equity method investments#
Property and equipment, net 24,164 3,098 29,857
Long-term prepayments 2,003 257 801,000
Goodwill 13,259,992 1,699,999
Total non-current assets 14,268,959 1,829,354 830,857
TOTAL ASSETS 77,802,930 9,974,735 50,759,233
Current liabilities:      
Accounts payable 205,767 26,380 205,767
Accrued liabilities and other payable 1,702,110 218,219 1,044,062
Contract liabilities 936,273 120,035 776,061
Total current liabilities 2,844,150 364,634 2,025,890
TOTAL LIABILITIES 2,844,150 364,634 2,025,890
Commitments and contingencies
Shareholders’ equity:      
Ordinary share    
Additional paid-in capital 137,315,218 17,604,515 84,060,340
Accumulated other comprehensive loss (64,712) (8,296) (11,687)
Accumulated deficit (62,756,330) (8,045,683) (35,436,714)
Total shareholders' deficit 74,958,780 9,610,101 48,733,343
TOTAL LIABILITIES AND SHAREHOLDERS' EQUITY 77,802,930 9,974,735 50,759,233
Common Class A [Member]      
Shareholders’ equity:      
Ordinary share 417,250 53,494 74,050
Common Class B [Member]      
Shareholders’ equity:      
Ordinary share $ 47,354 $ 6,071 $ 47,354