Bank Borrowings (Tables)

12 Months Ended

Mar. 31, 2026

Bank borrowings as of March 31, 2025 and 2026 are as follows:

		Maturity		Weighted average interest rate as of March 31,						Balance as of March 31,
Lender	Type	date	Currency	2025			2026			2025		2026		2026
										HK$		HK$		US$
Bank of China (Hong Kong) (note a)	Term loan	Within 1 year or on demand	HK$		4.19	%		5.35	%		1,173,028		300,601		38,342
Bank of China (Hong Kong) (note c)	Term loan	Within 1 year or on demand	HK$		3.00	%		3.35	%		19,905,324		19,504,121		2,487,771
China Construction Bank (Asia) Corporation Limited (note b)	Revolving loan	Within 1 year or on demand	HK$		6.38	%		4.75	%		3,550,000		2,828,000		360,714
China Construction Bank (Asia) Corporation Limited (note b)	Term loan	Within 1 year or on demand	HK$		5.43	%		4.66	%		3,731,600		3,641,000		464,413
The Hongkong and Shanghai Banking Corporation Limited (note d)	Term loan	Within 1 year or on demand	HK$		6.25	%		6.25	%		50,000,000		—		—
The Hongkong and Shanghai Banking Corporation Limited (note e)	Term loan	Within 1 year or on demand	HK$		—			6.33	%		—		35,354,328		4,509,481
The Hongkong and Shanghai Banking Corporation Limited (note f)	Revolving loan	Within 1 year or on demand	HK$		—			3.73	%		—		9,999,999		1,275,510
The Hongkong and Shanghai Banking Corporation Limited (note g)	Premium Financing for insurance loan	Within 1 year or on demand	HK$		—			6.69	%		—		6,470,927		825,373
Hang Seng Bank Limited (note h)	Revolving loan	Within 1 year or on demand	HK$		—			4.34	%		—		7,246,758		924,331
Hang Seng Bank Limited (note i)	Term loan	Within 1 year or on demand	HK$		—			8.38	%		—		24,524,883		3,128,174
Total											78,359,952		109,870,617		14,014,109

Note:

(a)

The banking facilities were secured as follows:

(i)

Personal guarantee by Mr. Ching Han Wan, a director of a subsidiary of the Company, and Mr. Chung; and

(ii)

Guaranteed under the SME Financing Guarantee Scheme, which are fully guaranteed by HKMC Insurance Limited.

(b)

The banking facilities were secured as follows:

(i)

Legal charge over a property granted by Mr. Kin Chung Chan (“Mr. Chan”), Director, Chairman and Chief Executive Officer of the Company, and his spouse;

(ii)

Personal guarantee by Mr. Chan and his spouse; and

(iii)

Corporate guarantee by Wisdom Way International Limited and General Source Investment Limited, companies controlled by Mr. Chan.

(c)

The banking facilities were secured as follows:

(i)

Personal guarantee by Mr. Chung and Mr. Chan; and

(ii)

Guaranteed under the SME Financing Guarantee Scheme, which are fully guaranteed by HKMC Insurance Limited.

(d)	The banking facilities were secured as follows:

	(i)	Personal guarantee Mr. Chan, Mr. Chung and Mr. Yip;

	(ii)	Corporate guarantee by Reitar Logtech Holdings Limited;

	(iii)	HK$6,000,000 (US$765,306) time deposit; and

	(iv)	Contracts receivable

(e)	The banking facilities were secured as follows:

	(i)	Personal guarantee Mr. Chan, Mr. Chung and Mr. Yip;

	(ii)	Corporate guarantee by Reitar Logtech Holdings Limited;

	(iii)	HK$6,500,000 (US$829,082) bank deposits;

	(iv)	HSBC Jade Global Generations Universal Life Insurance Plan; and

	(v)	Contracts receivable

(f)	The banking facilities were secured as follows:

	(i)	Personal guarantee Mr. Chan, Mr. Chung and Mr. Yip;

	(ii)	Corporate guarantee by Reitar Logtech Holdings Limited;

	(iii)	HK$6,500,000 (US$829,082) bank deposits;

	(iv)	HSBC Jade Global Generations Universal Life Insurance Plan; and

	(v)	Contracts receivable

(g)	The banking facilities were secured as follows:

	(i)	Deposit paid of HK$10,641,830 (US$1,357,376);

	(ii)	Corporate guarantee by Reitar Logtech Holdings Limited; and

	(iii)	Personal guarantee Mr. Chan, Mr. Chung and Mr. Yip

(h)	The banking facilities were secured as follows:

	(i)	Bank deposit of Kamui Construction & Engineering Group Limited, Kamui Cold Chain Engineering & Service Limited and Kamui Logistics Automation System Limited;

	(ii)	Cross guarantee by Kamui Construction & Engineering Group Limited, Kamui Cold Chain Engineering & Service Limited and Kamui Logistics Automation System Limited;

	(iii)	Corporate guarantee by Reitar Logtech Holdings Limited; and

	(iv)	Personal guarantee Mr. Chan, Mr. Chung and Mr. Yip

(i)	The banking facilities were secured as follows:

	(i)	Bank deposit of Kamui Construction & Engineering Group Limited, Kamui Cold Chain Engineering & Service Limited and Kamui Logistics Automation System Limited;

	(ii)	Cross guarantee by Kamui Construction & Engineering Group Limited, Kamui Cold Chain Engineering & Service Limited and Kamui Logistics Automation System Limited;

	(iii)	Corporate guarantee by Reitar Logtech Holdings Limited; and

	(iv)	Personal guarantee Mr. Chan, Mr. Chung and Mr. Yip