Consolidated Statements of Income and Comprehensive Income |
12 Months Ended | |||
|---|---|---|---|---|
|
Mar. 31, 2026
HKD ($)
$ / shares
shares
|
Mar. 31, 2026
USD ($)
$ / shares
shares
|
Mar. 31, 2025
HKD ($)
$ / shares
shares
|
Mar. 31, 2024
HKD ($)
$ / shares
shares
|
|
| REVENUE | ||||
| Total revenue | $ 222,024,330 | $ 28,319,430 | $ 378,169,751 | $ 251,979,875 |
| COST OF REVENUE | ||||
| Total cost of revenue | (206,511,688) | (26,340,777) | (318,110,790) | (187,920,609) |
| Gross profit | 15,512,642 | 1,978,653 | 60,058,961 | 64,059,266 |
| OPERATING EXPENSES | ||||
| Personnel and benefit expense | (21,423,994) | (2,732,652) | (17,572,985) | (15,509,419) |
| Depreciation of property and equipment | (2,227,342) | (284,100) | (2,435,879) | (2,391,477) |
| Amortization of operating lease | (3,347,078) | (426,923) | (2,859,872) | (2,455,945) |
| Amortization of intangible assets | (2,198,812) | (280,461) | ||
| Professional fee | (7,304,449) | (931,690) | (4,334,763) | (3,207,518) |
| Provision for expected credit losses | (79,620,079) | (10,155,622) | (16,802,195) | (7,022,680) |
| Others | (8,220,089) | (1,048,481) | (6,283,703) | (5,287,115) |
| Total operating expenses | (124,341,843) | (15,859,929) | (50,289,397) | (35,874,154) |
| INCOME (LOSS) FROM OPERATION | (108,829,201) | (13,881,276) | 9,769,564 | 28,185,112 |
| OTHER INCOME (EXPENSES) | ||||
| Bank interest income | 268,049 | 34,190 | 849,735 | 195,319 |
| Interest expense | (8,730,144) | (1,113,539) | (2,692,394) | (1,486,629) |
| Other income | 13,483,967 | 1,719,894 | 967,218 | 41,800 |
| Other expense | (17,472) | (2,229) | (22,084) | (1,600) |
| Impairment loss on goodwill | (35,124,140) | (4,480,120) | (1,500,000) | |
| Fair value loss on promissory note | (6,731,190) | (858,570) | ||
| Total other income (expenses), net | (36,850,930) | (4,700,374) | (897,525) | (2,751,110) |
| INCOME (LOSS) BEFORE INCOME TAX EXPENSES | (145,680,131) | (18,581,650) | 8,872,039 | 25,434,002 |
| INCOME TAX EXPENSES | (1,818,700) | (231,977) | (6,431,499) | (5,806,012) |
| NET INCOME (LOSS) AND TOTAL COMPREHENSIVE INCOME (LOSS) | (147,498,831) | (18,813,627) | 2,440,540 | 19,627,990 |
| Less: net (loss) income and total (loss) income attributable to non-controlling interests from continuing operation | 5,566,259 | 709,982 | (5,428,991) | (131,456) |
| NET INCOME (LOSS) AND TOTAL COMPREHENSIVE INCOME (LOSS) ATTRIBUTABLE TO THE COMPANY’S ORDINARY SHAREHOLDERS AND TOTAL COMPREHENSIVE INCOME | $ (153,065,090) | $ (19,523,609) | $ 7,869,531 | $ 19,759,446 |
| Weighted average number of ordinary shares: | ||||
| Basic (in Shares) | 61,462,175 | 61,462,175 | 61,462,175 | 60,000,000 |
| Diluted (in Shares) | 61,462,175 | 61,462,175 | 61,462,175 | 60,000,000 |
| Earnings per ordinary share – basic and diluted | ||||
| Ordinary shareholders, basic (in Dollars per share and Dollars per share) | (per share) | $ (2.49) | $ (0.32) | $ 0.13 | $ 0.33 |
| Ordinary shareholders, diluted (in Dollars per share and Dollars per share) | (per share) | $ (2.49) | $ (0.32) | $ 0.13 | $ 0.33 |
| External | ||||
| REVENUE | ||||
| Total revenue | $ 221,279,469 | $ 28,224,422 | $ 376,679,376 | $ 250,237,197 |
| COST OF REVENUE | ||||
| Total cost of revenue | (169,831,449) | (21,662,175) | (301,547,005) | (187,920,609) |
| Related Parties | ||||
| REVENUE | ||||
| Total revenue | 744,861 | 95,008 | 1,490,375 | 1,742,678 |
| COST OF REVENUE | ||||
| Total cost of revenue | $ (36,680,239) | $ (4,678,602) | $ (16,563,785) | |
| X | ||||||||||
- Definition Amount of amortization of operating lease. No definition available.
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| X | ||||||||||
- Definition Amount of amortization expense for finite-lived intangible asset. Excludes goodwill and capitalized cost for software to be sold, leased, or marketed. Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef
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- Definition The aggregate cost of goods produced and sold and services rendered during the reporting period. Reference 1: http://www.xbrl.org/2003/role/disclosureRef
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- References No definition available.
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- Definition The amount of expense recognized in the current period that reflects the allocation of the cost of tangible assets over the assets' useful lives. Includes production and non-production related depreciation. Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef
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- References No definition available.
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- Definition The amount of net income (loss) for the period per each share of common stock or unit outstanding during the reporting period. Reference 1: http://www.xbrl.org/2003/role/disclosureRef
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- Definition The amount of net income (loss) for the period available to each share of common stock or common unit outstanding during the reporting period and to each share or unit that would have been outstanding assuming the issuance of common shares or units for all dilutive potential common shares or units outstanding during the reporting period. Reference 1: http://www.xbrl.org/2003/role/disclosureRef
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- Definition Difference between the fair value of payments made and the carrying amount of debt which is extinguished prior to maturity. Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef
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- Definition Amount of impairment loss from asset representing future economic benefit arising from other asset acquired in business combination or from joint venture formation or both, that is not individually identified and separately recognized. Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef
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- Definition Aggregate revenue less cost of goods and services sold or operating expenses directly attributable to the revenue generation activity. Reference 1: http://www.xbrl.org/2003/role/disclosureRef
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- Definition Amount of income (loss) from continuing operations, including income (loss) from equity method investments, before deduction of income tax expense (benefit), and income (loss) attributable to noncontrolling interest. Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef
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- Definition Amount of current income tax expense (benefit) and deferred income tax expense (benefit) pertaining to continuing operations. Reference 1: http://www.xbrl.org/2003/role/disclosureRef
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- Definition Amount of interest expense classified as nonoperating. Reference 1: http://www.xbrl.org/2003/role/disclosureRef
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- Definition Amount of interest income earned from interest bearing assets classified as other. Reference 1: http://www.xbrl.org/2003/role/exampleRef
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- Definition Amount of expense for salary, wage, profit sharing; incentive and equity-based compensation; and other employee benefit. Reference 1: http://www.xbrl.org/2003/role/exampleRef
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| X | ||||||||||
- Definition The portion of profit or loss for the period, net of income taxes, which is attributable to the parent. Reference 1: http://www.xbrl.org/2003/role/disclosureRef
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- Definition Amount of Net Income (Loss) attributable to noncontrolling interest. Reference 1: http://www.xbrl.org/2003/role/disclosureRef
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- Definition The aggregate amount of income or expense from ancillary business-related activities (that is to say, excluding major activities considered part of the normal operations of the business). Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef
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| X | ||||||||||
- Definition Generally recurring costs associated with normal operations except for the portion of these expenses which can be clearly related to production and included in cost of sales or services. Includes selling, general and administrative expense. Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef
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| X | ||||||||||
- References No definition available.
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| X | ||||||||||
- Definition The net result for the period of deducting operating expenses from operating revenues. Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef
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| X | ||||||||||
- Definition Amount of general expenses not normally included in Other Operating Costs and Expenses. Reference 1: http://www.xbrl.org/2003/role/exampleRef
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- References No definition available.
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| X | ||||||||||
- Definition Amount of expense related to nonoperating activities, classified as other. Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef
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| X | ||||||||||
- Definition Amount of income related to nonoperating activities, classified as other. Reference 1: http://www.xbrl.org/2003/role/disclosureRef
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| X | ||||||||||
- Definition A fee charged for services from professionals such as doctors, lawyers and accountants. The term is often expanded to include other professions, for example, pharmacists charging to maintain a medicinal profile of a client or customer. Reference 1: http://www.xbrl.org/2003/role/exampleRef
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- Definition The consolidated profit or loss for the period, net of income taxes, including the portion attributable to the noncontrolling interest. Reference 1: http://www.xbrl.org/2003/role/disclosureRef
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- Definition Amount of expense (reversal of expense) for expected credit loss on accounts receivable. Reference 1: http://www.xbrl.org/2003/role/disclosureRef
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- Definition Amount, including tax collected from customer, of revenue from satisfaction of performance obligation by transferring promised good or service to customer. Tax collected from customer is tax assessed by governmental authority that is both imposed on and concurrent with specific revenue-producing transaction, including, but not limited to, sales, use, value-added and excise. Reference 1: http://www.xbrl.org/2003/role/disclosureRef
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- References No definition available.
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| X | ||||||||||
- Definition The average number of shares or units issued and outstanding that are used in calculating diluted EPS or earnings per unit (EPU), determined based on the timing of issuance of shares or units in the period. Reference 1: http://www.xbrl.org/2003/role/disclosureRef
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| X | ||||||||||
- Definition Number of [basic] shares or units, after adjustment for contingently issuable shares or units and other shares or units not deemed outstanding, determined by relating the portion of time within a reporting period that common shares or units have been outstanding to the total time in that period. Reference 1: http://www.xbrl.org/2003/role/disclosureRef
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- References No definition available.
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