v3.26.1
Intangible Assets
 12 Months Ended
Mar. 31, 2026
Intangible Assets [Abstract]  
INTANGIBLE ASSETS

12. INTANGIBLE ASSETS

 

Intangible assets consists of the following:

 

    As of March 31,  
    2025     2026     2026  
    HK$     HK$     US$  
Customer relationship                  
Balance at beginning of the year     —       —       —  
Acquisition of subsidiaries     —       26,385,737       3,365,528  
      —       26,385,737       3,365,528  
Less: accumulated amortization     —       (2,198,812 )     (280,461 )
Balance at end of the year     —       24,186,925       3,085,067  

 

Customer relationships represent the value of established relationships with existing customers that are expected to generate future economic benefits. Customer relationships acquired in a business combination are recognized separately from goodwill and are initially recognized at their fair value at the acquisition date (which is regarded as their cost).