Consolidated Statements of Operations - HKD ($) |
12 Months Ended | ||||
|---|---|---|---|---|---|
Mar. 31, 2026 |
Mar. 31, 2025 |
Mar. 31, 2024 |
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| 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) | |||
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- Definition Impairment of investment on event projects. No definition available.
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- Definition Impairment of rights of use assets. No definition available.
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- Definition The weighted average number of ordinary shares outstanding plus the weighted average number of ordinary shares that would be issued on the conversion of all the dilutive potential ordinary shares into ordinary shares. [Refer: Ordinary shares [member]; Weighted average [member]] Reference 1: http://www.xbrl.org/2003/role/disclosureRef
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- Definition The amount of profit (loss) attributable to ordinary equity holders of the parent entity (the numerator) divided by the weighted average number of ordinary shares outstanding during the period (the denominator). Reference 1: http://www.xbrl.org/2003/role/disclosureRef
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- Definition The amount of profit (loss) attributable to ordinary equity holders of the parent entity (the numerator), divided by the weighted average number of ordinary shares outstanding during the period (the denominator), both adjusted for the effects of all dilutive potential ordinary shares. [Refer: Ordinary shares [member]; Weighted average [member]] Reference 1: http://www.xbrl.org/2003/role/disclosureRef
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- Definition The total of income less expenses from continuing and discontinued operations, excluding the components of other comprehensive income. [Refer: Other comprehensive income] Reference 1: http://www.xbrl.org/2003/role/disclosureRef
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- Definition The amount of income arising from interest. Reference 1: http://www.xbrl.org/2003/role/disclosureRef
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- References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef
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- Definition The number of ordinary shares outstanding at the beginning of the period, adjusted by the number of ordinary shares bought back or issued during the period multiplied by a time-weighting factor. Reference 1: http://www.xbrl.org/2003/role/disclosureRef
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