| Schedule of 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 | |
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