v3.26.1
Disaggregated Revenue
 12 Months Ended
Mar. 31, 2026
Disaggregated Revenue [Abstract]  
DISAGGREGATED REVENUE

20. DISAGGREGATED REVENUE

 

The following table shows disaggregated revenue by major categories for the years ended March 31, 2024, 2025 and 2026, respectively:

 

    Years ended March 31,  
    2024     2025     2026  
    HK$     %     HK$     %     HK$     US$     %  
Construction management and engineering design services     230,970,927       91.7 %     357,667,837       94.6 %     191,382,877       24,411,081       86.2 %
Maintenance services     7,028,760       2.8 %     4,888,206       1.3 %     —       —       —  
WaaS     —       —       391,925       0.1 %     1,186,047       151,282       0.5 %
Construction consultancy services     —       —       —       —       6,255,000       797,832       2.8 %
Asset management services     5,990,000       2.3 %     6,990,000       1.8 %     396,257       50,543       0.2 %
Professional consultancy services     7,990,188       3.2 %     8,231,783       2.2 %     7,183,907       916,314       3.3 %
Rental income of cold storage facility     —       —       —       —       9,817,277       1,252,204       4.4 %
Sales of food and agricultural products     —       —       —       —       5,802,965       740,174       2.6 %
Total     251,979,875       100.0 %     378,169,751       100.0 %     222,024,330       28,319,430       100.0 %

 

Transaction price allocated to the remaining performance obligations

 

Transaction price allocated to the remaining performance obligations represents all future, non-cancelable contracted revenue that has not yet been recognized. As of March 31, 2026, total remaining non-cancelable performance obligations under the Company’s construction management and engineering design service contracts with customers was approximately HK$98,490,660 (US$12,562,584).

 

The following table presents the amount of the transaction price allocated to the remaining performance obligations expected to be recognized as revenue when performance obligations are satisfied:

 

Years ended March 31,   HK$     US$  
2027     81,047,660       10,337,712  
2028     17,443,000       2,224,872  
                 
Total     98,490,660       12,562,584