| Schedule of Carrying Amount of Goodwill |
The changes in the carrying amount of goodwill are as follows. | | | Asset management and professional consultancy services segment | | | Construction and engineering services segment | | | Asset management and professional consultancy services segment | | | Design, supply and installation of storage racking system segment | | | | | | | | Acquisition of Reitar Capital Partners Limited (i) | | | Acquisition of Alvin Design (ii) | | | Acquisition of WLN (iii) | | | Acquisition of Jingxing (iv) | | | Total | | | | | HK$ | | | HK$ | | | HK$ | | | HK$ | | | HK$ | | | BALANCE, March 31, 2024 | | | | | | | | | | | | | | | | | Goodwill | | | 34,066,838 | | | | 1,500,000 | | | | — | | | | — | | | | 35,566,838 | | | Accumulated impairment losses | | | — | | | | (1,500,000 | ) | | | — | | | | — | | | | (1,500,000 | ) | | | | | 34,066,838 | | | | — | | | | — | | | | — | | | | 34,066,838 | | | | | | | | | | | | | | | | | | | | | | | | | Goodwill acquired during year | | | — | | | | — | | | | 1,057,302 | | | | — | | | | 1,057,302 | | | Impairment losses | | | — | | | | — | | | | — | | | | — | | | | — | | | | | | | | | | | | | | | | | | | | | | | | | BALANCE, March 31, 2025 | | | | | | | | | | | | | | | | | | | | | | Goodwill | | | 34,066,838 | | | | 1,500,000 | | | | 1,057,302 | | | | — | | | | 36,624,140 | | | Accumulated impairment losses | | | — | | | | (1,500,000 | ) | | | — | | | | — | | | | (1,500,000 | ) | | | | | 34,066,838 | | | | — | | | | 1,057,302 | | | | — | | | | 35,124,140 | | | | | | | | | | | | | | | | | | | | | | | | | Goodwill acquired during year | | | — | | | | — | | | | — | | | | 193,445,481 | | | | 193,445,481 | | | Impairment losses | | | — | | | | — | | | | — | | | | — | | | | — | | | | | | | | | | | | | | | | | | | | | | | | | BALANCE, March 31, 2026 | | | | | | | | | | | | | | | | | | | | | | Goodwill | | | 34,066,838 | | | | 1,500,000 | | | | 1,057,302 | | | | 193,445,481 | | | | 230,069,621 | | | Accumulated impairment losses | | | (34,066,838 | ) | | | (1,500,000 | ) | | | (1,057,302 | ) | | | — | | | | (36,624,140 | ) | | | | | — | | | | — | | | | — | | | | 193,445,481 | | | | 193,445,481 | | | | | | | | | | | | | | | | | | | | | | | | | BALANCE, March 31, 2026 (US$) | | | — | | | | — | | | | — | | | | 24,674,168 | | | | 24,674,168 | |
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