v3.26.1
Property and Equipment, Net
 12 Months Ended
Mar. 31, 2026
Property and Equipment, Net [Abstract]  
PROPERTY AND EQUIPMENT, NET

11. PROPERTY AND EQUIPMENT, NET

 

Property and equipment, net consists of the following:

 

    As of March 31,  
    2025     2026     2026  
    HK$     HK$     US$  
Furniture and fixture     596,356       1,068,437       136,280  
Office equipment     577,595       1,298,263       165,595  
Leasehold improvement     6,549,903       7,577,640       966,536  
Machinery     3,882,266       5,781,226       737,401  
Motor vehicles     —       1,318,788       168,213  
Total     11,606,120       17,044,354       2,174,025  
Less: accumulated depreciation     (5,827,122 )     (11,143,675 )     (1,421,387 )
Property and equipment, net     5,778,998       5,900,679       752,638  

 

Depreciation expenses recognized in operating expenses for the years ended March 31, 2024, 2025 and 2026 were HK$2,391,477, HK$2,435,879 and HK$2,227,342 (US$284,100), respectively. Depreciation expenses recognized in cost of revenue for the years ended March 31, 2024, 2025 and 2026 were nil, HK$217,503 and HK$970,505 (US$123,789), respectively.