Taxes (Tables)
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12 Months Ended |
Mar. 31, 2026 |
| Taxes [Abstract] |
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| Schedule of Income Tax Expenses |
Significant components of the income tax expenses are as follows: | | | Years ended March 31, | | | | | 2024 | | | 2025 | | | 2026 | | | 2026 | | | | | HK$ | | | HK$ | | | HK$ | | | US$ | | | Current: | | | | | | | | | | | | | | Hong Kong | | | 5,806,012 | | | | 6,431,499 | | | | 5,308,729 | | | | 677,134 | | | Deferred tax credit | | | — | | | | — | | | | (3,490,029 | ) | | | (445,157 | ) | | Total income tax expenses | | | 5,806,012 | | | | 6,431,499 | | | | 1,818,700 | | | | 231,977 | |
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| Schedule of Statutory Rates to the Effective Tax Rate |
The following table reconciles Cayman Islands statutory rates to the effective tax rate: | | | Years ended March 31, | | | | | 2024 | | | 2025 | | | 2026 | | | Income tax rate in the Cayman Islands, permanent tax holiday | | | 0.0 | % | | | 0.0 | % | | | 0.0 | % | | Hong Kong statutory income tax rate | | | 16.5 | % | | | 16.5 | % | | | (16.5 | )% | | Income not taxable | | | — | | | | (6.9 | )% | | | (1.8 | )% | | Expenses not deductible | | | — | | | | — | | | | 8.8 | % | | Over (under) provision of prior year | | | — | | | | (0.3 | )% | | | 0.7 | % | | Tax concession | | | (0.7 | )% | | | (2.0 | )% | | | (0.1 | )% | | Tax loss not recognized | | | — | | | | — | | | | 2.1 | % | | Change in valuation allowance (note (a)) | | | 7.0 | % | | | 65.2 | % | | | 8.0 | % | | Effective tax rate | | | 22.8 | % | | | 72.5 | % | | | 1.2 | % | | (a) | Change in valuation allowance represents valuation allowance of deferred tax assets recorded for the years ended March 31, 2024, 2025 and 2026 from certain subsidiaries of the Company in Hong Kong. |
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| Schedule of Deferred Tax Assets |
The deferred tax assets consist of the following components: | | | As of March 31, | | | | | 2024 | | | 2025 | | | 2026 | | | 2026 | | | | | HK$ | | | HK$ | | | HK$ | | | US$ | | | Deferred tax assets | | | 2,350,700 | | | | 4,128,600 | | | | 6,718,269 | | | | 856,922 | | | Valuation allowance | | | (2,350,700 | ) | | | (4,128,600 | ) | | | (3,591,044 | ) | | | (458,041 | ) | | Net deferred tax assets | | | — | | | | — | | | | 3,127,225 | | | | 398,881 | | The deferred tax liabilities which are principally comprised of valuation allowance of customer relationship. The deferred tax liabilities consist of the following components: | | | As of March 31, | | | | | 2024 | | | 2025 | | | 2026 | | | 2026 | | | | | HK$ | | | HK$ | | | HK$ | | | US$ | | | Valuation allowance | | | — | | | | — | | | | (3,990,843 | ) | | | (509,036 | ) | | Deferred tax liabilities | | | — | | | | — | | | | (3,990,843 | ) | | | (509,036 | ) |
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| Schedule of Valuation Allowance |
Movements of valuation allowance were as follows: | | | For the years ended March 31, | | | | | 2024 | | | 2025 | | | 2026 | | | 2026 | | | | | HK$ | | | HK$ | | | HK$ | | | US$ | | | Balance, beginning of the year | | | (1,437,150 | ) | | | (2,350,700 | ) | | | (4,128,600 | ) | | | (526,607 | ) | | Additions | | | (913,550 | ) | | | (1,777,900 | ) | | | (1,062,373 | ) | | | (135,507 | ) | | Deconsolidation of subsidiaries | | | — | | | | — | | | | 1,599,929 | | | | 204,073 | | | Balance, end of the year | | | (2,350,700 | ) | | | (4,128,600 | ) | | | (3,591,044 | ) | | | (458,041 | ) | Movements of valuation allowance were as follows: | | | For the years ended March 31, | | | | | 2024 | | | 2025 | | | 2026 | | | 2026 | | | | | HK$ | | | HK$ | | | HK$ | | | US$ | | | Balance, beginning of the year | | | — | | | | — | | | | — | | | | — | | | Acquisition from business combination | | | — | | | | — | | | | 4,353,647 | | | | 555,312 | | | Credit to profit or loss | | | — | | | | — | | | | (362,804 | ) | | | (46,276 | ) | | Deferred tax liabilities | | | — | | | | — | | | | 3,990,843 | | | | 509,036 | |
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