v3.26.1
Consolidated Statements of Operations - HKD ($)
12 Months Ended
Mar. 31, 2026
Mar. 31, 2025
Mar. 31, 2024
IfrsStatementLineItems [Line Items]      
Total Revenues, net $ 50,682,220 $ 45,804,377 $ 20,440,683
Costs and expenses:      
Selling, general and administrative expenses (60,583,070) (7,319,454) (666,286)
Research and development (2,373,000) (760,000)
Amortization (2,560,667)
Impairment of investment on event projects (5,322,527)
Impairment of rights of use assets (111,136)
Depreciation (415,823) (449,514) (294,083)
Profit/(Loss) from operations (68,253,760) 773,472 8,119,825
Other income/(expenses):      
Interest income 2,138 44,840 22,995
Finance costs (829,049) (656,689) (246,262)
Other income/(expenses) (4,886,599) 7,363,910 180,663
Total other income/(expenses), net (5,713,510) 6,752,061 (42,604)
Profit/(Loss) before income taxes (73,967,270) 7,525,533 8,077,221
Income tax expense (85,600) (1,100,000) (988,347)
NET PROFIT/(LOSS) $ (74,052,870) $ 6,425,533 $ 7,088,874
Class A ordinary shares [member]      
Profit/(Loss) per Class A Ordinary Share:      
- Basic [1] $ (278.25) $ 28.02 $ 30.92
- Diluted [1] $ (278.25) $ 27.08 $ 29.88
Weighted average number of Ordinary Shares      
Basic [1] 266,139 229,280 229,280
Diluted [1] 274,139 237,280 237,280
Class B ordinary shares [member]      
Weighted average number of Ordinary Shares      
Basic [1] 8,000 8,000 8,000
Diluted [1] 8,000 8,000 8,000
Non related parties [member]      
IfrsStatementLineItems [Line Items]      
Total Revenues, net $ 50,682,220 $ 45,352,618 $ 20,103,097
Costs and expenses:      
Cost of revenue (50,010,801) (33,565,785) (11,360,489)
Total for all related parties [member]      
IfrsStatementLineItems [Line Items]      
Total Revenues, net 451,759 337,586
Costs and expenses:      
Cost of revenue $ (230,759) $ (264,349)
[1] The shares amounts are presented on a retroactive basis to reflect the reverse stock split effective after the reporting date. Please refer to Note 19 and 24 for details.