v3.26.1
NET PROFIT/(LOSS) PER CLASS A ORDINARY SHARE
 12 Months Ended
Mar. 31, 2026
Notes and other explanatory information [abstract]  
NET PROFIT/(LOSS) PER CLASS A ORDINARY SHARE

NOTE – 17 NET PROFIT/(LOSS) PER CLASS A ORDINARY SHARE

 

Basic net profit/(loss) per share is computed using the weighted average number of Class A Ordinary Shares outstanding during the year. The following table sets forth the computation of basic and diluted net profit/(loss) per share for the years ended March 31, 2024, 2025 and 2026:

 

          
   Years ended March 31, 
   2024   2025   2026 
   HKD   HKD   HKD 
Net profit/(loss) attributable to ordinary shareholders  $7,088,874   $6,425,533   $(74,052,870)
                
Weighted average Class A Ordinary Shares outstanding               
– Basic   229,280    229,280    266,139 
Weighted average Class A Ordinary Shares outstanding               
– Diluted   237,280    237,280    274,139 
                
Weighted average Class B Ordinary Shares outstanding – Basic and diluted   8,000    8,000    8,000 
                
Net (loss)/profit per Class A Ordinary Share – Basic  $30.92   $28.02   $(278.25)
                
Net (loss)/profit per Class A Ordinary Share – Diluted  $29.88   $27.08   $(278.25)

 

As Class B Ordinary Shares do not have right to dividend there is no impact when calculated basic net profit per Class A and Class B Ordinary Shares. However, as Class B Ordinary Shares have the right to convert into Class A Ordinary Shares, there is dilutive impact during the year ended March 31, 2024 and 2025. For the year ended March 31, 2026, the Group incurred a net loss attributable to ordinary shareholders, as such the potential Class A Ordinary Shares that have an anti-dilutive effect (i.e., those that increase income per share or decrease loss per share) are excluded from the calculation of diluted EPS.