SUMMARY OF SIGNIFICANT COMPONENTS OF DEFERRED TAX ASSETS AND LIABILITIES (Details) - HKD ($) |
Mar. 31, 2026 |
Mar. 31, 2025 |
Mar. 31, 2024 |
|---|---|---|---|
| IfrsStatementLineItems [Line Items] | |||
| Net operating loss carryforwards | $ 6,994,679 | $ 6,758,225 | $ 7,240,421 |
| Gross deferred tax assets | 6,994,679 | 6,758,225 | 7,240,421 |
| Valuation Allowance | (5,174,215) | (4,372,203) | (4,285,053) |
| Deferred tax assets, net of valuation allowance | 1,820,464 | 2,386,022 | 2,955,368 |
| Deferred Tax Liabilities | (1,820,464) | (2,386,022) | (2,955,368) |
| Deferred tax assets (liabilities), net | |||
| Property plant and equipments [member] | |||
| IfrsStatementLineItems [Line Items] | |||
| Deferred Tax Liabilities | $ (1,820,464) | $ (2,386,022) | $ (2,955,368) |
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- Definition Deferred tax valuation allowance. No definition available.
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- Definition Gross deferred tax assets. No definition available.
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- References No definition available.
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- Definition Net operating loss carryforwards. No definition available.
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- Definition The amounts of income taxes recoverable in future periods in respect of: (a) deductible temporary differences; (b) the carryforward of unused tax losses; and (c) the carryforward of unused tax credits. [Refer: Temporary differences [member]; Unused tax credits [member]; Unused tax losses [member]] Reference 1: http://www.xbrl.org/2003/role/disclosureRef
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- Definition The amounts of income taxes payable in future periods in respect of taxable temporary differences. [Refer: Temporary differences [member]] Reference 1: http://www.xbrl.org/2003/role/disclosureRef
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- Definition The amount of deferred tax liabilities or assets. [Refer: Deferred tax liabilities; Deferred tax assets] Reference 1: http://www.xbrl.org/2003/role/disclosureRef
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- Details
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