SEGMENT INFORMATION AND REVENUE (Tables)
|
12 Months Ended |
Mar. 31, 2026 |
|---|
| Notes and other explanatory information [abstract] |
|
| SCHEDULE OF 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 | |
|
| SCHEDULE OF ANALYSIS OF REVENUE |
An
analysis of revenue is as follows:
SCHEDULE
OF ANALYSIS OF REVENUE
| | |
2024 | | |
2025 | | |
2026 | |
| | |
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 | |
| Revenue | |
$ | 20,440,683 | | |
$ | 45,804,377 | | |
$ | 50,682,220 | |
|
| SCHEDULE OF DISAGGREGATED BY TIMING OF REVENUE RECOGNITION |
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
| | |
2024 | | |
2025 | | |
2026 | |
| | |
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 | |
| Revenue | |
$ | 20,440,683 | | |
$ | 45,804,377 | | |
$ | 50,682,220 | |
|