Basic
net loss per share is computed using the weighted average number of ordinary shares outstanding during the year. The following table
sets forth the computation of basic and diluted net loss per share for the years ended March 31, 2024, 2025 and 2026:
SCHEDULE OF NET LOSS PER SHARE AND WEIGHTED AVERAGE NUMBER OF ORDINARY SHARES OUTSTANDING
| | |
2024 | | |
2025 | | |
2026 | | |
2026 | |
| | |
Years ended March 31, | |
| | |
2024 | | |
2025 | | |
2026 | | |
2026 | |
| | |
HKD | | |
HKD | | |
HKD | | |
USD | |
| | |
| | |
| | |
| | |
| |
| Net loss attributable to ordinary shareholders | |
$ | (5,840,256 | ) | |
$ | (27,773,099 | ) | |
$ | (27,319,616 | ) | |
$ | (3,502,515 | ) |
| | |
| | | |
| | | |
| | | |
| | |
| Weighted average ordinary shares outstanding – Basic and diluted* | |
| 8,138,580 | | |
| 13,634,620 | | |
| 51,608,407 | | |
| 51,608,407 | |
| | |
| | | |
| | | |
| | | |
| | |
| Net loss per share – Basic and diluted | |
$ | (0.72 | ) | |
$ | (2.04 | ) | |
$ | (0.53 | ) | |
$ | (0.07 | ) |
| * | | The share amounts
are presented on a retroactive basis, giving effect to the Share Redesignation (see Note 1). |
|