(2)

As of March 31, 2026, the Company borrowed USD1,794,872 (HKD14,000,000) as working capital for one1 to three months at an annual interest rate ranging from 5.0% to 5.685% as revolving loans with The Bank of East Asia, Limited. The loan is secured by personal guarantees from the directors of the Company, accounts receivable, net of the Company and a property located in Hong Kong which held by a director of the Company.

(3)

As of March 31, 2025, the Company borrowed USD2,307,691 (HKD18,000,000) as working capital for one1 to three months at an annual interest rate ranging from 5.905% to 6.175% as revolving loans with The Bank of East Asia, Limited. The loan is secured by personal guarantees from the directors of the Company, accounts receivable, net of the Company and a property located in Hong Kong which held by a director of the Company.

(4)

On August 28, 2023, the Company borrowed USD666,667 (HKD5,200,000) as working capital for twenty years at variable interest rate of 3.9% per annum (2025: 4.15%) with The Bank of East Asia, Limited. The loan is secured by two properties in Hong Kong that were owned by a related company, which was wholly owned by Mr. Lam Chi Ming.

(5)

On February 28, 2024, the Company borrowed USD564,103 (HKD4,400,000) as purchase of a property for twenty years at variable interest rate of 3.9% per annum (2025: 4.15%) with The Bank of East Asia, Limited. The loan is secured by, accounts receivable, net of the Company and a property located in Hong Kong which is held by the Company.

(6)

On March 25, 2021, the Company borrowed USD128,205 (HKD1,000,000) as working capital for eleven years at variable interest rate of 2.75% per annum (2025: 3.0%) with The Bank of East Asia, Limited. The loan is secured by personal guarantee from a director of the Company.

(7)

On December 16, 2021, the Company borrowed USD128,205 (HKD1,000,000) as working capital for eleven years at variable interest rate of 2.75% per annum (2025: 3.0%) with The Bank of East Asia, Limited. The loan is secured by personal guarantee from a director of the Company.

(8)

On November 26, 2020, the Company borrowed USD512,821 (HKD4,000,000) as working capital for eleven years at variable interest rate of 2.75% per annum (2025: 3.0%) with The Bank of East Asia, Limited. The loan is secured by personal guarantee from a director of the Company.

(9)

On May 25, 2023, the Company borrowed USD384,615 (HKD3,000,000) as working capital for ten years at an variable interest rate of 2.75% per annum (2025: 3.0%) with The Bank of East Asia, Limited. The loan is secured by personal guarantee from a director of the Company.

(10)

On October 21, 2020 the Company borrowed USD128,205 (HKD1,000,000) as working capital for eight years at variable interest rate of 2.75% per annum (2025: 3.0%) with The Hongkong and Shanghai Banking Corporation Limited. The loan is secured by personal guarantee from a director of the Company.

(11)

On May 25, 2020 the Company borrowed USD512,821 (HKD4,000,000) as working capital for eight years at variable interest rate of 2.75% per annum (2025: 3.0%) with The Hongkong and Shanghai Banking Corporation Limited. The loan is secured by personal guarantee from a director of the Company.

(12)

On July 13, 2021 the Company borrowed USD128,205 (HKD1,000,000) as working capital for eight years at variable interest rate of 2.75% per annum (2025: 3.0%) with The Hongkong and Shanghai Banking Corporation Limited. The loan is secured by personal guarantee from a director of the Company.

(13)

On March 15, 2023 the Company borrowed USD384,615 (HKD3,000,000) as working capital for ten years at variable interest rate of 2.75% per annum (2025: 3.0%) with The Hongkong and Shanghai Banking Corporation Limited. The loan is secured by personal guarantee from a director of the Company.

(14)

On December 15, 2025, the Company borrowed USD3,938 (HKD30,720) as working capital for fourteen months at variable interest rate of 2.75% per annum with The Hongkong and Shanghai Banking Corporation Limited. The loan is secured by personal guarantee from a director of the Company.

(15)

On December 15, 2025 the Company borrowed USD11,818 (HKD92,183) as working capital for two years at variable interest rate of 2.75% per annum with The Hongkong and Shanghai Banking Corporation Limited. The loan is secured by personal guarantee from a director of the Company.

(16)

On December 15, 2025, the Company borrowed USD19,710 (HKD153,738) as working capital for three years at variable interest rate of 2.75% per annum with The Hongkong and Shanghai Banking Corporation Limited. The loan is secured by personal guarantee from a director of the Company.

(17)

On December 15, 2025, the Company borrowed USD27,963 (HKD218,114) as working capital for three years at variable interest rate of 2.75% per annum with The Hongkong and Shanghai Banking Corporation Limited. The loan is secured by personal guarantee from a director of the Company.

(18)

On December 15, 2025, the Company borrowed USD1,079,615 (HKD8,421,000) as working capital for five years at variable interest rate of 3.994% per annum with The Hongkong and Shanghai Banking Corporation Limited. The loan is secured by a property in Hong Kong that is owned by a related company, which is wholly owned by Mr. Lam Chi Ming.

(19)

On September 18, 2025, the Company borrowed USD448,718 (HKD3,500,000) as working capital for five years at variable interest rate of 3.977% per annum with The Hongkong and Shanghai Banking Corporation Limited. The loan is secured by a property in Hong Kong that is owned by a related company, which is wholly owned by Mr. Lam Chi Ming.

(20)

On September 18, 2025, the Company borrowed USD538,462 (HKD4,200,000) as working capital for five years at variable interest rate of 3.977% per annum with The Hongkong and Shanghai Banking Corporation Limited. The loan is secured by a property in Hong Kong that is owned by a related company, which is wholly owned by Mr. Lam Chi Ming.

(21)

On February 25, 2026, the Company borrowed USD256,410 (HKD2,000,000) as working capital for three years at fixed interest rate of 8% per annum with Fusion Bank Limited. The loan is secured by personal guarantee from a director of the Company.

(22)

As of March 31, 2025, the Company borrowed USD600,000 (HKD4,680,000) as working capital for one1 to four months at an annual interest rate ranged from 5.0% to 5.2% as revolving loans with DBS Bank (Hong Kong) Limited. The loan is secured by personal guarantees from a director of the Company, accounts receivable, net of the Company and two properties located in Hong Kong that were owned by a related company, which was wholly owned by Mr. Lam Chi Ming.

(23)

The amount represented bank overdrafts as of March 31, 2025, which is secured by personal guarantees from a director of the Company, accounts receivable, net of the Company and two properties located in Hong Kong that were owned by a related company, which was wholly owned by Mr. Lam Chi Ming. The maximum amount of the bank overdrafts was USD512,821 (HKD4,000,000).

(24)

On April 30, 2024 and May 2, 2024, the Company borrowed USD1,000,000 (HKD7,800,000) and USD923,077 (HKD7,200,000) as working capital for 12 months at an annual interest rate of 12% and 12% with River Square Company Limited, respectively. The loan is secured by accounts receivable, net of a project of the Company and personal guarantee from a director of the Company.