| Schedule of Disaggregated Revenue by Major Categories |
The following table shows disaggregated revenue by major categories for the years ended March 31, 2024, 2025 and 2026, respectively: | | | Years ended March 31, | | | | | 2024 | | | 2025 | | | 2026 | | | | | HK$ | | | % | | | HK$ | | | % | | | HK$ | | | US$ | | | % | | | Construction management and engineering design services | | | 230,970,927 | | | | 91.7 | % | | | 357,667,837 | | | | 94.6 | % | | | 191,382,877 | | | | 24,411,081 | | | | 86.2 | % | | Maintenance services | | | 7,028,760 | | | | 2.8 | % | | | 4,888,206 | | | | 1.3 | % | | | — | | | | — | | | | — | | | WaaS | | | — | | | | — | | | | 391,925 | | | | 0.1 | % | | | 1,186,047 | | | | 151,282 | | | | 0.5 | % | | Construction consultancy services | | | — | | | | — | | | | — | | | | — | | | | 6,255,000 | | | | 797,832 | | | | 2.8 | % | | Asset management services | | | 5,990,000 | | | | 2.3 | % | | | 6,990,000 | | | | 1.8 | % | | | 396,257 | | | | 50,543 | | | | 0.2 | % | | Professional consultancy services | | | 7,990,188 | | | | 3.2 | % | | | 8,231,783 | | | | 2.2 | % | | | 7,183,907 | | | | 916,314 | | | | 3.3 | % | | Rental income of cold storage facility | | | — | | | | — | | | | — | | | | — | | | | 9,817,277 | | | | 1,252,204 | | | | 4.4 | % | | Sales of food and agricultural products | | | — | | | | — | | | | — | | | | — | | | | 5,802,965 | | | | 740,174 | | | | 2.6 | % | | Total | | | 251,979,875 | | | | 100.0 | % | | | 378,169,751 | | | | 100.0 | % | | | 222,024,330 | | | | 28,319,430 | | | | 100.0 | % |
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| Schedule of Transaction Price Allocated to Remaining Performance Obligations Expected to be Recognized as Revenue |
The following table presents the amount of the transaction price allocated to the remaining performance obligations expected to be recognized as revenue when performance obligations are satisfied: | Years ended March 31, | | HK$ | | | US$ | | | 2027 | | | 81,047,660 | | | | 10,337,712 | | | 2028 | | | 17,443,000 | | | | 2,224,872 | | | | | | | | | | | | | Total | | | 98,490,660 | | | | 12,562,584 | |
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