| Schedule of Right-of-Use Assets and Lease Liabilities |
Supplemental balance sheet information related to operating leases was as follows: | | | As of March 31, | | | | | 2025 | | | 2026 | | | 2026 | | | | | HK$ | | | HK$ | | | US$ | | | Operating lease: | | | | | | | | | | | Cost | | | 8,247,807 | | | | 165,519,426 | | | | 21,112,172 | | | Less: accumulated amortization | | | (5,882,983 | ) | | | (14,386,173 | ) | | | (1,834,971 | ) | | Operating lease right-of-use assets | | | 2,364,824 | | | | 151,133,253 | | | | 19,277,201 | | | | | | | | | | | | | | | | | Current operating lease obligation | | | 2,364,824 | | | | 25,887,386 | | | | 3,301,963 | | | Non-current operating lease obligation | | | — | | | | 127,694,936 | | | | 16,287,619 | | | Total operating lease obligation | | | 2,364,824 | | | | 153,582,322 | | | | 19,589,582 | | Other supplemental information about the Company’s operating lease as of March 31, 2026: | Weighted average discount rate | | | 6.3 | % | | Weighted average remaining lease term (years) | | | 2.8 | |
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| Schedule of Maturity Analysis of Future Minimum Lease Payments |
Maturity analysis of future minimum lease payments under non-cancellable leases subsequent to March 31, 2026 are as follows: | For the period ending December 31, | | HK$ | | | US$ | | | | | | | | | | | 2027 | | | 34,052,184 | | | | 4,343,391 | | | 2028 | | | 33,706,884 | | | | 4,299,347 | | | 2029 | | | 33,092,139 | | | | 4,220,936 | | | 2030 | | | 31,247,904 | | | | 3,985,702 | | | 2031 | | | 31,234,104 | | | | 3,983,942 | | | 2032 | | | 15,615,672 | | | | 1,991,795 | | | Total minimum lease payments | | | 178,948,887 | | | | 22,825,113 | | | Less: interest component | | | (25,366,565 | ) | | | (3,235,531 | ) | | Present value of minimum lease payments | | | 153,582,322 | | | | 19,589,582 | |
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