v3.26.1
CONTRACT LIABILITIES (Tables)
 12 Months Ended
Mar. 31, 2026
Contract Liabilities  
SCHEDULE OF MOVEMENT CONTRACT LIABILITIES

The movement in contract liabilities was as follows:

 

         2026 
   As of March 31, 
   2025   2026   2026 
   HKD   HKD   USD 
             
Balance as of beginning of the year  $480,921   $776,061   $99,495 
Add: recognized as deferred revenue   776,855    816,713    104,707 
Less: recognized as revenue   (480,921)   (664,230)   (85,158)
Exchange difference   (794)   7,729    991 
                
Balance as of end of the year  $776,061   $936,273   $120,035