| Schedule of Relationships with Related Parties |
Nature of relationships with related parties | Name | | Relationship | | JingXing Storage Equipment Engineering (H.K.) Company Limited (“JingXing”)(i) | | A wholly owned subsidiary of KGDL | | Compass Engineering Limited(i) | | A wholly owned subsidiary of KGDL | | Kamui Construction Management Limited | | Entity controlled by management of the Company | | Star Capital Investment Limited (“Star Capital”) | | Entity controlled by Mr. Chan | | Ginger Limited (“Ginger”) | | Entity controlled by Mr. Chan | | NEXX Global Limited (“NEXX”) | | Entity controlled by Mr. Chan | | Mr. Hau Lim Chung (“Mr. Chung”) | | Director of the Company | | Mr. Yuxi Liang (“Mr. Liang”) | | Non-controlling shareholder of Cogen Advisory Limited | | Mr. Ka Ho Chiu (“Mr. Chiu”) | | Non-controlling shareholder of Cogen Advisory Limited | | (i) | On January 16, 2023, Mr. Chung and Mr. Yiu disposed of their 100% equity interest in KGDL. JingXing and Compass Engineering Limited, which were subsidiaries of KGDL, were not regarded as related parties of the Company after January 16, 2023. |
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| Schedule of Amount Due from (to) Related Parties |
The amounts due from related parties consists of the following: | | | As of March 31, | | | | | 2025 | | | 2026 | | | 2026 | | | | | HK$ | | | HK$ | | | US$ | | | Due from Star Capital | | | 12,295,575 | | | | 15,111,725 | | | | 1,927,516 | | | Due from Ginger | | | 20,865 | | | | 20,865 | | | | 2,661 | | | Due from NEXX | | | 285,787 | | | | 1,651,175 | | | | 210,609 | | | Total | | | 12,602,227 | | | | 16,783,765 | | | | 2,140,786 | | The amounts due to related parties consists of the following: | | | As of March 31, | | | | | 2025 | | | 2026 | | | 2026 | | | | | HK$ | | | HK$ | | | US$ | | | Due to Star Capital | | | — | | | | 5,150 | | | | 657 | | | Due to NEXX | | | — | | | | 1,015,100 | | | | 129,477 | | | Due to Mr. Liang | | | 1,197,517 | | | | 1,305,493 | | | | 166,517 | | | Due to Mr. Chiu | | | 969,750 | | | | 976,507 | | | | 124,554 | | | Total | | | 2,167,267 | | | | 3,302,250 | | | | 421,205 | |
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| Schedule of Related Party Balances |
In addition to the related party balances above, the Company has the following significant related party transactions incurred as below: | | | Years ended March 31, | | | | | 2024 | | | 2025 | | | 2026 | | | 2026 | | | | | HK$ | | | HK$ | | | HK$ | | | US$ | | | Revenue from Smartmore | | | 1,742,678 | | | | — | | | | — | | | | — | | | Revenue from NEXX | | | — | | | | 490,375 | | | | 744,861 | | | | 95,008 | | | Revenue from Star Capital | | | — | | | | 1,000,000 | | | | — | | | | — | | | Subcontracting cost to Smartmore | | | — | | | | 16,563,785 | | | | 5,750,000 | | | | 733,418 | | | Subcontracting cost to Vincit Build Solution Co., Limited | | | — | | | | — | | | | 30,930,239 | | | | 3,945,184 | | | Acquisition of machinery from NEXX | | | — | | | | 2,977,788 | | | | — | | | | — | |
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