v3.26.1
Consolidated Statements of Changes in Equity
Issued capital [member]
HKD ($)
shares
Share premium [member]
HKD ($)
Other reserves [member]
HKD ($)
Retained earnings [member]
HKD ($)
USD ($)
HKD ($)
At March 31, 2025 at Mar. 31, 2023 $ 70,200 $ 3,105,960 $ 6,999,999 $ (23,447,666)   $ (13,271,507)
Balance, shares at Mar. 31, 2023 | shares 9,000,000          
IfrsStatementLineItems [Line Items]            
Issue of shares in connection with initial public offering $ 7,800 1,942,200   1,950,000
Issue of shares in connection with initial public offering, shares | shares 1,000,000          
Forgiveness of amount due to a major shareholder 3,021,782   3,021,782
Loss and comprehensive loss for the year (7,921,940)   (7,921,940)
At March 31, 2026 at Mar. 31, 2024 $ 78,000 5,048,160 10,021,781 (31,369,606)   (16,221,665)
Balance, shares at Mar. 31, 2024 | shares 10,000,000          
IfrsStatementLineItems [Line Items]            
Loss and comprehensive loss for the year (5,982,220)   (5,982,220)
Forgiveness of director’s remuneration 1,200,000   1,200,000
At March 31, 2026 at Mar. 31, 2025 $ 78,000 5,048,160 11,221,781 (37,351,826)   (21,003,885)
Balance, shares at Mar. 31, 2025 | shares 10,000,000          
IfrsStatementLineItems [Line Items]            
Issue of shares in connection with initial public offering $ 19,500 66,800,175   66,819,675
Issue of shares in connection with initial public offering, shares | shares 2,500,000          
Loss and comprehensive loss for the year (13,113,273)   (13,113,273)
Issue of underwriter’s warrants (1,284,075) 1,284,075  
Issue of shares in connection with exercise of overallotment options $ 2,925 10,644,075   10,647,000
Issue of shares in connection with exercise of overallotment options, shares | shares 375,000          
Listing fee offset against share premium upon completion of initial public offering (7,525,603)   (7,525,603)
Extinguish of financial liabilities with Equity 18,720,000 $ 2,400,000 18,720,000
At March 31, 2026 at Mar. 31, 2026 $ 100,425 $ 92,402,732 $ 12,505,856 $ (50,465,099)   $ 54,543,914
Balance, shares at Mar. 31, 2026 | shares 12,875,000