| SCHEDULE OF ACCOUNTS RECEIVABLE, NET |
Accounts
receivable, net consisted of the following:
SCHEDULE OF ACCOUNTS RECEIVABLE, NET
| | |
2025 | | |
2026 | | |
2026 | |
| | |
As of March 31, | |
| | |
2025 | | |
2026 | | |
2026 | |
| | |
HKD | | |
HKD | | |
USD | |
| | |
| | |
| | |
| |
| Accounts receivable – third parties | |
$ | 2,546,327 | | |
$ | 2,761,817 | | |
$ | 354,080 | |
| Less: allowance for expected credit losses | |
| (682,489 | ) | |
| (661,201 | ) | |
| (84,770 | ) |
| | |
| | | |
| | | |
| | |
| Accounts receivable, net | |
$ | 1,863,838 | | |
$ | 2,100,616 | | |
$ | 269,310 | |
|
| SCHEDULE OF ALLOWANCE FOR DOUBTFUL ACCOUNTS |
The
following table presents the activities in the allowance for expected credit losses:
SCHEDULE OF ALLOWANCE FOR DOUBTFUL ACCOUNTS
| | |
2024 | | |
2025 | | |
2026 | | |
2026 | |
| | |
Years ended March 31, | |
| | |
2024 | | |
2025 | | |
2026 | | |
2026 | |
| | |
HKD | | |
HKD | | |
HKD | | |
USD | |
| | |
| | |
| | |
| | |
| |
| Balance at April 1, | |
$ | 855,652 | | |
$ | 1,080,870 | | |
$ | 682,489 | | |
$ | 87,499 | |
| Balance | |
$ | 855,652 | | |
$ | 1,080,870 | | |
$ | 682,489 | | |
$ | 87,499 | |
| | |
| | | |
| | | |
| | | |
| | |
| Written-off | |
| - | | |
| (499,756 | ) | |
| (234,000 | ) | |
| (30,000 | ) |
| Allowance for expected credit losses | |
| 225,347 | | |
| 101,712 | | |
| 207,853 | | |
| 26,647 | |
| Exchange translation difference | |
| (129 | ) | |
| (337 | ) | |
| 4,859 | | |
| 624 | |
| | |
| | | |
| | | |
| | | |
| | |
| Balance at March 31, | |
$ | 1,080,870 | | |
$ | 682,489 | | |
$ | 661,201 | | |
$ | 84,770 | |
| Balance | |
$ | 1,080,870 | | |
$ | 682,489 | | |
$ | 661,201 | | |
$ | 84,770 | |
|