CONCENTRATIONS OF RISK |
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| Notes and other explanatory information [abstract] | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
| CONCENTRATIONS OF RISK | NOTE – 22 CONCENTRATIONS OF RISK
The Company is exposed to the following concentrations of risk:
(a) Major customers
For the years ended March 31, 2024, 2025 and 2026, there were individual customer accounts for 10% or more of the Company’s revenues as stated in note 3 above.
Most of the customers are located in Hong Kong.
(b) Major vendors
For the years ended March 31, 2024, 2025 and 2026, the vendors who accounted for 10% or more of the Company’s cost of revenue and is presented as follows:
Most of the vendors are located in Hong Kong.
(b) Credit risk
Please refer to note 2 for details.
(c) Interest rate risk
As the Company has no significant interest-bearing assets, the Company’s income and operating cash flows are substantially independent of changes in market interest rates.
(d) Economic and political risk
The Company’s major operations are conducted in Hong Kong. Accordingly, the political, economic, and legal environments in Hong Kong, as well as the general state of Hong Kong’s economy may influence the Company’s business, financial condition, and results of operations.
(e) Liquidity risk
Please refer to notes 2, 9 and 18 for details.
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