v3.26.1
SEGMENT INFORMATION AND REVENUE
 12 Months Ended
Mar. 31, 2026
Notes and other explanatory information [abstract]  
SEGMENT INFORMATION AND REVENUE

NOTE – 3 SEGMENT INFORMATION AND REVENUE

 

Information about major customers

 

Revenue from customers of the corresponding years contributing over 10% of the total revenue of the Group are as follows:

 SCHEDULE OF REVENUE INFORMATION ABOUT MAJOR CUSTOMERS 

   Percentage of   Year ended March 31, 
   respective fiscal year   2024   2025   2026 
   2024   2025   2026   HKD   HKD   HKD 
Customer A   -%   -%   14.9%  $-   $-   $7,528,778 
Customer B   66.5    15.2    -    13,595,846    6,968,663    - 
Customer C   12.5    -    -    2,549,151    -    - 
Customer D   -    20.4    -    -    9,350,021    - 
Customer E   -    15.4    20.1    -    7,052,000    10,182,952 

 

 

An analysis of revenue is as follows:

 SCHEDULE OF ANALYSIS OF REVENUE

          
   Year ended March 31, 
   2024   2025   2026 
   HKD   HKD   HKD 
             
Provision of event management  $6,733,049   $4,423,413   $- 
Sales of goods and others   11,459,364    15,572,720    23,442,060 
Tickets   -    9,731,700    17,489,369 
Sponsorship   -    5,371,523    9,112,347 
Video production   -    8,950,021    - 
Design and others   2,248,270    1,755,000    638,444 
                
Total:  $20,440,683   $45,804,377   $50,682,220 

 

The following tables present the Company’s revenue disaggregated by timing of revenue recognition, based on management’s assessment of available data:

 SCHEDULE OF DISAGGREGATED BY TIMING OF REVENUE RECOGNITION

          
   Year ended March 31, 
   2024   2025   2026 
   HKD   HKD   HKD 
             
Over time  $8,981,319   $20,499,958   $9,750,791 
At a point in time   11,459,364    25,304,419    40,931,429 
                
Total:  $20,440,683   $45,804,377   $50,682,220