v3.26.1
Concentration Risks
12 Months Ended
Mar. 31, 2026
Concentration Risks [Abstract]  
CONCENTRATION RISKS

NOTE 6 — CONCENTRATION RISKS

 

Geographical information

 

The Group’s operations are located in Hong Kong and all of the Group’s revenue is derived from sales in Hong Kong. Hence, no analysis by geographical area of operations is provided.

 

Information about major customers

 

Major distributors that make up 10% or more of revenue are as below:

 

   2026   2025   2024 
Customer A  $1,410,707   $
*
   $2,581,838 
Customer B   *    *    2,002,134 
Customer C   *    2,343,203    
-
 
Customer D   1,619,061           
Total revenue  $13,433,507   $20,313,818   $16,688,364 

 

*The revenue of this customer is not over 10% of total revenue of the Company.

 

Information about major suppliers

 

Major suppliers that make up 10% or more of purchases are as below:

 

   2026   2025   2024 
Supplier A  $3,312,503   $2,455,561   $2,794,019 
Supplier B   *    2,234,603    * 
Supplier C   *    2,021,643    * 
Supplier D   1,635,448    *    * 
Total purchase  $12,047,198   $17,898,659   $13,129,699 

 

*The purchase from this supplier is not over 10% of total purchase of the Company.