v3.26.1
SCHEDULE OF INCOME TAX EXPENSE (Details) - HKD ($)
12 Months Ended
Mar. 31, 2026
Mar. 31, 2025
Mar. 31, 2024
Notes and other explanatory information [abstract]      
Loss for the period before income tax $ (13,113,273) $ (5,982,220) $ (7,921,940)
Tax at the domestic income tax rate of 16.5% $ (2,163,690) $ (987,066) $ (1,307,120)
Domestic income tax rate 16.50% 16.50% 16.50%
Tax effect of income not taxable for tax purpose $ (16,819) $ (2,790) $ (5,155)
Tax effect of expenses not deductible 1,378,496 902,707 594,476
Tax effect of change in valuation allowance 802,013 87,149 717,799
Income tax expense