v3.26.1
SCHEDULE OF RECONCILIATION OF EFFECTIVE INCOME TAX RATE (Details)
12 Months Ended
Mar. 31, 2026
HKD ($)
Mar. 31, 2026
USD ($)
Mar. 31, 2025
HKD ($)
Mar. 31, 2024
HKD ($)
Income Tax Disclosure [Abstract]        
Tax at statutory tax rate $ (4,507,737) $ (577,915) $ (4,582,368) $ (963,642)
Tax at statutory tax rate, percentage 16.50% 16.50% 16.50% 16.50%
Items not subject to taxes $ (108,130) $ 13,863 $ (235,824) $ (10,398)
Items not subject to taxes, percentage 0.40% 0.40% 0.80% 0.20%
Items not subject to taxes $ 108,130 $ (13,863) $ 235,824 $ 10,398
Items not deductible from tax $ 986,288 $ 126,447 $ 9,265 $ 33,264
Items not deductible from tax, percentage (3.60%) (3.60%) (0.00%) (0.60%)
Temporary differences $ 2,842 $ 364 $ 2,750 $ 4,997
Temporary differences, percentage (0.00%) (0.00%) (0.00%) (0.00%)
Tax loss utilized $ (23,901) $ (3,064)
Tax loss utilized, percentage 0.10% 0.10%
Valuation allowance $ 3,225,791 $ 413,563 $ 2,635,004 $ 587,023
Valuation allowance, percentage (11.80%) (11.80%) (9.50%) (10.10%)
Income tax rate differential [1] $ 424,847 $ 54,468 $ 2,171,173 $ 348,756
Income tax rate differential, percentage [1] (1.60%) (1.60%) (7.80%) (6.00%)
Under-provision from prior years $ 1,172
Under-provision from prior years, percentage 0.00%
Income tax expense $ 1,172
Income tax expense and effective tax rate, percentage 0.00% 0.00% 0.00% 0.00%
[1] Represents the foreign income tax rate differential when compared to Hong Kong income tax rate for the years ended March 31, 2024, 2025 and 2026.