SCHEDULE
OF SUPPLEMENTAL CASH FLOW INFORMATION
| | |
2026 | | |
2025 | |
|
|
2024 |
|
| | |
For the years ended March 31, |
|
| | |
2026 | | |
2025 | |
|
2024 |
|
| | |
HK$ | | |
HK$ | |
|
HK$ |
|
| | |
| | |
| |
|
|
|
| Cash paid during the year for: | |
| | | |
| | |
|
|
|
|
| | |
| | | |
| | |
|
|
|
|
| Income taxes | |
| - | | |
| - | |
|
|
- |
|
| | |
| | | |
| | |
|
|
|
|
| Non-cash investing and financing transaction: | |
| | | |
| | |
|
|
|
|
| Extinguishment of loan by share issuance | |
| 18,720,000 | | |
| - | |
|
|
- |
|
| Transfer deferred listing expenses to share premium | |
| 1,471,020 | | |
| - | |
|
|
- |
|
| Forgiveness of directors’ remuneration | |
| - | | |
| 1,200,000 | |
|
|
- |
|
| Early termination of lease | |
| - | | |
| - | | |
| (1,204,245 | ) |
| Issued share capital of consultancy fee | |
| - | | |
| - | | |
| 1,950,000 | |
| Forgiveness of amount due to a director | |
| - | | |
| - | | |
| 3,021,782 | |
| Additions of right-of-use assets and lease liabilities | |
| 624,735 | | |
| - | | |
| - | |
|