| CONTRACT LIABILITIES |
19. CONTRACT LIABILITIES Contract liabilities consist of the following: | | | As of March 31, | | | | | 2025 | | | 2026 | | | 2026 | | | | | HK$ | | | HK$ | | | US$ | | | Balance at beginning of the year | | | 59,363,407 | | | | 53,953,394 | | | | 6,881,811 | | | Addition | | | 1,464,433 | | | | 10,782,604 | | | | 1,375,332 | | | Acquisition of subsidiaries | | | — | | | | 13,000 | | | | 1,658 | | | Deconsolidation of subsidiaries | | | — | | | | (1,801,242 | ) | | | (229,750 | ) | | Recognized to revenue during the year | | | (6,874,446 | ) | | | (21,472,567 | ) | | | (2,738,848 | ) | | Balance at end of year | | | 53,953,394 | | | | 41,475,189 | | | | 5,290,203 | |
|