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          <link:definition>999011 - Disclosure - SIGNIFICANT ACCOUNTING POLICIES</link:definition>
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          <link:definition>999012 - Disclosure - TRADE RECEIVABLES, NET</link:definition>
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          <link:definition>999019 - Disclosure - INVESTMENT IN KEY MANAGEMENT INSURANCE POLICY</link:definition>
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          <link:definition>999021 - Disclosure - OTHER PAYABLES</link:definition>
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          <link:definition>999023 - Disclosure - BANKING FACILITIES</link:definition>
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          <link:definition>999030 - Disclosure - COMMITMENTS AND CONTINGENCIES</link:definition>
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          <link:definition>999032 - Disclosure - EARNINGS PER SHARE</link:definition>
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          <link:definition>999033 - Disclosure - SEGMENT REPORTING</link:definition>
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          <link:definition>999034 - Disclosure - SUBSEQUENT EVENTS</link:definition>
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        <link:roleType roleURI="http://sugroup.com.hk/role/TradeReceivablesNetTables" id="TradeReceivablesNetTables">
          <link:definition>999037 - Disclosure - TRADE RECEIVABLES, NET (Tables)</link:definition>
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        <link:roleType roleURI="http://sugroup.com.hk/role/RetentionReceivablesNetTables" id="RetentionReceivablesNetTables">
          <link:definition>999038 - Disclosure - RETENTION RECEIVABLES, NET (Tables)</link:definition>
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          <link:definition>999039 - Disclosure - INVENTORIES, NET (Tables)</link:definition>
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          <link:definition>999040 - Disclosure - PREPAID EXPENSES AND OTHER ASSETS (Tables)</link:definition>
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          <link:definition>999041 - Disclosure - PROPERTY AND EQUIPMENT, NET (Tables)</link:definition>
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          <link:definition>999042 - Disclosure - INTANGIBLE ASSETS, NET (Tables)</link:definition>
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          <link:definition>999043 - Disclosure - INVESTMENT IN KEY MANAGEMENT INSURANCE POLICY (Tables)</link:definition>
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          <link:definition>999044 - Disclosure - LEASES (Tables)</link:definition>
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          <link:definition>999047 - Disclosure - EQUITY (Tables)</link:definition>
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          <link:definition>999049 - Disclosure - SHARE-BASED COMPENSATION (Tables)</link:definition>
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          <link:definition>999050 - Disclosure - COMMITMENTS AND CONTINGENCIES (Tables)</link:definition>
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          <link:definition>999051 - Disclosure - RELATED PARTY TRANSACTIONS AND BALANCES (Tables)</link:definition>
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          <link:definition>999052 - Disclosure - EARNINGS PER SHARE (Tables)</link:definition>
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        <link:roleType roleURI="http://sugroup.com.hk/role/SegmentReportingTables" id="SegmentReportingTables">
          <link:definition>999053 - Disclosure - SEGMENT REPORTING (Tables)</link:definition>
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          <link:definition>999054 - Disclosure - ORGANIZATION AND PRINCIPAL ACTIVITIES (Details Narrative)</link:definition>
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        <link:roleType roleURI="http://sugroup.com.hk/role/ScheduleOfEstimatedUsefulLivesOfPropertyAndEquipmentDetails" id="ScheduleOfEstimatedUsefulLivesOfPropertyAndEquipmentDetails">
          <link:definition>999055 - Disclosure - Schedule of estimated useful lives of property and equipment (Details)</link:definition>
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          <link:usedOn>link:calculationLink</link:usedOn>
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        <link:roleType roleURI="http://sugroup.com.hk/role/ScheduleOfDisaggregationOfGroupsRevenueDetails" id="ScheduleOfDisaggregationOfGroupsRevenueDetails">
          <link:definition>999056 - Disclosure - Schedule of disaggregation of group's revenue (Details)</link:definition>
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          <link:definition>999057 - Disclosure - SIGNIFICANT ACCOUNTING POLICIES (Details Narrative)</link:definition>
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        <link:roleType roleURI="http://sugroup.com.hk/role/ScheduleOfTradeReceivablesDetails" id="ScheduleOfTradeReceivablesDetails">
          <link:definition>999058 - Disclosure - Schedule of trade receivables (Details)</link:definition>
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        <link:roleType roleURI="http://sugroup.com.hk/role/ScheduleOfAllowanceForCreditLossOfTradeReceivablesDetails" id="ScheduleOfAllowanceForCreditLossOfTradeReceivablesDetails">
          <link:definition>999059 - Disclosure - Schedule of allowance for credit loss of trade receivables (Details)</link:definition>
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          <link:usedOn>link:calculationLink</link:usedOn>
          <link:usedOn>link:definitionLink</link:usedOn>
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        <link:roleType roleURI="http://sugroup.com.hk/role/TradeReceivablesNetDetailsNarrative" id="TradeReceivablesNetDetailsNarrative">
          <link:definition>999060 - Disclosure - TRADE RECEIVABLES, NET (Details Narrative)</link:definition>
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          <link:usedOn>link:calculationLink</link:usedOn>
          <link:usedOn>link:definitionLink</link:usedOn>
        </link:roleType>
        <link:roleType roleURI="http://sugroup.com.hk/role/ScheduleOfRetentionReceivablesNetDetails" id="ScheduleOfRetentionReceivablesNetDetails">
          <link:definition>999061 - Disclosure - Schedule of retention receivables, net (Details)</link:definition>
          <link:usedOn>link:presentationLink</link:usedOn>
          <link:usedOn>link:calculationLink</link:usedOn>
          <link:usedOn>link:definitionLink</link:usedOn>
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        <link:roleType roleURI="http://sugroup.com.hk/role/ScheduleOfMovementOfProvisionForAllowanceForCreditLossOfRetentionReceivablesDetails" id="ScheduleOfMovementOfProvisionForAllowanceForCreditLossOfRetentionReceivablesDetails">
          <link:definition>999062 - Disclosure - Schedule of movement of provision for allowance for credit loss of retention receivables (Details)</link:definition>
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          <link:usedOn>link:calculationLink</link:usedOn>
          <link:usedOn>link:definitionLink</link:usedOn>
        </link:roleType>
        <link:roleType roleURI="http://sugroup.com.hk/role/RetentionReceivablesNetDetailsNarrative" id="RetentionReceivablesNetDetailsNarrative">
          <link:definition>999063 - Disclosure - RETENTION RECEIVABLES, NET (Details Narrative)</link:definition>
          <link:usedOn>link:presentationLink</link:usedOn>
          <link:usedOn>link:calculationLink</link:usedOn>
          <link:usedOn>link:definitionLink</link:usedOn>
        </link:roleType>
        <link:roleType roleURI="http://sugroup.com.hk/role/ScheduleOfNetInventoriesDetails" id="ScheduleOfNetInventoriesDetails">
          <link:definition>999064 - Disclosure - Schedule of net inventories (Details)</link:definition>
          <link:usedOn>link:presentationLink</link:usedOn>
          <link:usedOn>link:calculationLink</link:usedOn>
          <link:usedOn>link:definitionLink</link:usedOn>
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        <link:roleType roleURI="http://sugroup.com.hk/role/ScheduleOfMovementOfProvisionForAllowanceForInventoriesDetails" id="ScheduleOfMovementOfProvisionForAllowanceForInventoriesDetails">
          <link:definition>999065 - Disclosure - Schedule of movement of provision for allowance for inventories (Details)</link:definition>
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          <link:usedOn>link:calculationLink</link:usedOn>
          <link:usedOn>link:definitionLink</link:usedOn>
        </link:roleType>
        <link:roleType roleURI="http://sugroup.com.hk/role/InventoriesNetDetailsNarrative" id="InventoriesNetDetailsNarrative">
          <link:definition>999066 - Disclosure - INVENTORIES, NET (Details Narrative)</link:definition>
          <link:usedOn>link:presentationLink</link:usedOn>
          <link:usedOn>link:calculationLink</link:usedOn>
          <link:usedOn>link:definitionLink</link:usedOn>
        </link:roleType>
        <link:roleType roleURI="http://sugroup.com.hk/role/ScheduleOfPrepaidExpensesAndOtherAssetsDetails" id="ScheduleOfPrepaidExpensesAndOtherAssetsDetails">
          <link:definition>999067 - Disclosure - Schedule of prepaid expenses and other assets (Details)</link:definition>
          <link:usedOn>link:presentationLink</link:usedOn>
          <link:usedOn>link:calculationLink</link:usedOn>
          <link:usedOn>link:definitionLink</link:usedOn>
        </link:roleType>
        <link:roleType roleURI="http://sugroup.com.hk/role/ScheduleOfPropertyAndEquipmentNetDetails" id="ScheduleOfPropertyAndEquipmentNetDetails">
          <link:definition>999068 - Disclosure - Schedule of property and equipment, net (Details)</link:definition>
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          <link:usedOn>link:calculationLink</link:usedOn>
          <link:usedOn>link:definitionLink</link:usedOn>
        </link:roleType>
        <link:roleType roleURI="http://sugroup.com.hk/role/PropertyAndEquipmentNetDetailsNarrative" id="PropertyAndEquipmentNetDetailsNarrative">
          <link:definition>999069 - Disclosure - PROPERTY AND EQUIPMENT, NET (Details Narrative)</link:definition>
          <link:usedOn>link:presentationLink</link:usedOn>
          <link:usedOn>link:calculationLink</link:usedOn>
          <link:usedOn>link:definitionLink</link:usedOn>
        </link:roleType>
        <link:roleType roleURI="http://sugroup.com.hk/role/ScheduleOfIntangibleAssetsDetails" id="ScheduleOfIntangibleAssetsDetails">
          <link:definition>999070 - Disclosure - Schedule of intangible assets (Details)</link:definition>
          <link:usedOn>link:presentationLink</link:usedOn>
          <link:usedOn>link:calculationLink</link:usedOn>
          <link:usedOn>link:definitionLink</link:usedOn>
        </link:roleType>
        <link:roleType roleURI="http://sugroup.com.hk/role/ScheduleOfFutureEstimatedAmortizationExpensesDetails" id="ScheduleOfFutureEstimatedAmortizationExpensesDetails">
          <link:definition>999071 - Disclosure - Schedule of future estimated amortization expenses (Details)</link:definition>
          <link:usedOn>link:presentationLink</link:usedOn>
          <link:usedOn>link:calculationLink</link:usedOn>
          <link:usedOn>link:definitionLink</link:usedOn>
        </link:roleType>
        <link:roleType roleURI="http://sugroup.com.hk/role/IntangibleAssetsNetDetailsNarrative" id="IntangibleAssetsNetDetailsNarrative">
          <link:definition>999072 - Disclosure - INTANGIBLE ASSETS, NET (Details Narrative)</link:definition>
          <link:usedOn>link:presentationLink</link:usedOn>
          <link:usedOn>link:calculationLink</link:usedOn>
          <link:usedOn>link:definitionLink</link:usedOn>
        </link:roleType>
        <link:roleType roleURI="http://sugroup.com.hk/role/RestrictedCashDetailsNarrative" id="RestrictedCashDetailsNarrative">
          <link:definition>999073 - Disclosure - RESTRICTED CASH (Details Narrative)</link:definition>
          <link:usedOn>link:presentationLink</link:usedOn>
          <link:usedOn>link:calculationLink</link:usedOn>
          <link:usedOn>link:definitionLink</link:usedOn>
        </link:roleType>
        <link:roleType roleURI="http://sugroup.com.hk/role/ScheduleOfChangeInFairValueRecognizedInConsolidatedStatementsOfOperationsDetails" id="ScheduleOfChangeInFairValueRecognizedInConsolidatedStatementsOfOperationsDetails">
          <link:definition>999074 - Disclosure - Schedule of change in fair value recognized in the consolidated statements of operations (Details)</link:definition>
          <link:usedOn>link:presentationLink</link:usedOn>
          <link:usedOn>link:calculationLink</link:usedOn>
          <link:usedOn>link:definitionLink</link:usedOn>
        </link:roleType>
        <link:roleType roleURI="http://sugroup.com.hk/role/ScheduleOfOperationsLeaseIncomeRecognizedDetails" id="ScheduleOfOperationsLeaseIncomeRecognizedDetails">
          <link:definition>999075 - Disclosure - Schedule of operations lease income recognized (Details)</link:definition>
          <link:usedOn>link:presentationLink</link:usedOn>
          <link:usedOn>link:calculationLink</link:usedOn>
          <link:usedOn>link:definitionLink</link:usedOn>
        </link:roleType>
        <link:roleType roleURI="http://sugroup.com.hk/role/ScheduleOfFutureMinimumOperatingLeasePaymentsToBeReceivedDetails" id="ScheduleOfFutureMinimumOperatingLeasePaymentsToBeReceivedDetails">
          <link:definition>999076 - Disclosure - Schedule of future minimum operating lease payments to be received (Details)</link:definition>
          <link:usedOn>link:presentationLink</link:usedOn>
          <link:usedOn>link:calculationLink</link:usedOn>
          <link:usedOn>link:definitionLink</link:usedOn>
        </link:roleType>
        <link:roleType roleURI="http://sugroup.com.hk/role/ScheduleOfCostAndAccumulatedDepreciationAssociatedWithTheseAssetsDetails" id="ScheduleOfCostAndAccumulatedDepreciationAssociatedWithTheseAssetsDetails">
          <link:definition>999077 - Disclosure - Schedule of cost and accumulated depreciation associated with these assets (Details)</link:definition>
          <link:usedOn>link:presentationLink</link:usedOn>
          <link:usedOn>link:calculationLink</link:usedOn>
          <link:usedOn>link:definitionLink</link:usedOn>
        </link:roleType>
        <link:roleType roleURI="http://sugroup.com.hk/role/ScheduleOfOperatingLeasesRelatedAssetsAndLiabilitiesDetails" id="ScheduleOfOperatingLeasesRelatedAssetsAndLiabilitiesDetails">
          <link:definition>999078 - Disclosure - Schedule of the operating leases related assets and liabilities (Details)</link:definition>
          <link:usedOn>link:presentationLink</link:usedOn>
          <link:usedOn>link:calculationLink</link:usedOn>
          <link:usedOn>link:definitionLink</link:usedOn>
        </link:roleType>
        <link:roleType roleURI="http://sugroup.com.hk/role/ScheduleOfWeightedAverageRemainingLeaseTermsAndDiscountRatesDetails" id="ScheduleOfWeightedAverageRemainingLeaseTermsAndDiscountRatesDetails">
          <link:definition>999079 - Disclosure - Schedule of weighted average remaining lease terms and discount rates (Details)</link:definition>
          <link:usedOn>link:presentationLink</link:usedOn>
          <link:usedOn>link:calculationLink</link:usedOn>
          <link:usedOn>link:definitionLink</link:usedOn>
        </link:roleType>
        <link:roleType roleURI="http://sugroup.com.hk/role/ScheduleOfLeaseExpensesConsolidatedStatementsOfIncomeAndSupplementalCashFlowInformationDetails" id="ScheduleOfLeaseExpensesConsolidatedStatementsOfIncomeAndSupplementalCashFlowInformationDetails">
          <link:definition>999080 - Disclosure - Schedule of lease expenses consolidated statements of income and supplemental cash flow information (Details)</link:definition>
          <link:usedOn>link:presentationLink</link:usedOn>
          <link:usedOn>link:calculationLink</link:usedOn>
          <link:usedOn>link:definitionLink</link:usedOn>
        </link:roleType>
        <link:roleType roleURI="http://sugroup.com.hk/role/ScheduleOfMaturitiesOfOperatingLeaseLiabilitiesDetails" id="ScheduleOfMaturitiesOfOperatingLeaseLiabilitiesDetails">
          <link:definition>999081 - Disclosure - Schedule of maturities of operating lease liabilities (Details)</link:definition>
          <link:usedOn>link:presentationLink</link:usedOn>
          <link:usedOn>link:calculationLink</link:usedOn>
          <link:usedOn>link:definitionLink</link:usedOn>
        </link:roleType>
        <link:roleType roleURI="http://sugroup.com.hk/role/LeasesDetailsNarrative" id="LeasesDetailsNarrative">
          <link:definition>999082 - Disclosure - LEASES (Details Narrative)</link:definition>
          <link:usedOn>link:presentationLink</link:usedOn>
          <link:usedOn>link:calculationLink</link:usedOn>
          <link:usedOn>link:definitionLink</link:usedOn>
        </link:roleType>
        <link:roleType roleURI="http://sugroup.com.hk/role/ScheduleOfOtherPayablesDetails" id="ScheduleOfOtherPayablesDetails">
          <link:definition>999083 - Disclosure - Schedule of other payables (Details)</link:definition>
          <link:usedOn>link:presentationLink</link:usedOn>
          <link:usedOn>link:calculationLink</link:usedOn>
          <link:usedOn>link:definitionLink</link:usedOn>
        </link:roleType>
        <link:roleType roleURI="http://sugroup.com.hk/role/ScheduleOfAccruedPayrollAndWelfareDetails" id="ScheduleOfAccruedPayrollAndWelfareDetails">
          <link:definition>999084 - Disclosure - Schedule of accrued payroll and welfare (Details)</link:definition>
          <link:usedOn>link:presentationLink</link:usedOn>
          <link:usedOn>link:calculationLink</link:usedOn>
          <link:usedOn>link:definitionLink</link:usedOn>
        </link:roleType>
        <link:roleType roleURI="http://sugroup.com.hk/role/BankingFacilitiesDetailsNarrative" id="BankingFacilitiesDetailsNarrative">
          <link:definition>999085 - Disclosure - BANKING FACILITIES (Details Narrative)</link:definition>
          <link:usedOn>link:presentationLink</link:usedOn>
          <link:usedOn>link:calculationLink</link:usedOn>
          <link:usedOn>link:definitionLink</link:usedOn>
        </link:roleType>
        <link:roleType roleURI="http://sugroup.com.hk/role/ScheduleOfFairValueMeasurementInputsAndValuationTechniquesDetails" id="ScheduleOfFairValueMeasurementInputsAndValuationTechniquesDetails">
          <link:definition>999086 - Disclosure - Schedule of fair value measurement inputs and valuation techniques (Details)</link:definition>
          <link:usedOn>link:presentationLink</link:usedOn>
          <link:usedOn>link:calculationLink</link:usedOn>
          <link:usedOn>link:definitionLink</link:usedOn>
        </link:roleType>
        <link:roleType roleURI="http://sugroup.com.hk/role/ScheduleOfCompanysActivitiesAndStatusOfRepresentativesWarrantsDetails" id="ScheduleOfCompanysActivitiesAndStatusOfRepresentativesWarrantsDetails">
          <link:definition>999087 - Disclosure - Schedule of company's activities and status of the representative's warrants (Details)</link:definition>
          <link:usedOn>link:presentationLink</link:usedOn>
          <link:usedOn>link:calculationLink</link:usedOn>
          <link:usedOn>link:definitionLink</link:usedOn>
        </link:roleType>
        <link:roleType roleURI="http://sugroup.com.hk/role/EquityDetailsNarrative" id="EquityDetailsNarrative">
          <link:definition>999088 - Disclosure - EQUITY (Details Narrative)</link:definition>
          <link:usedOn>link:presentationLink</link:usedOn>
          <link:usedOn>link:calculationLink</link:usedOn>
          <link:usedOn>link:definitionLink</link:usedOn>
        </link:roleType>
        <link:roleType roleURI="http://sugroup.com.hk/role/CapitalContributionsDetailsNarrative" id="CapitalContributionsDetailsNarrative">
          <link:definition>999089 - Disclosure - CAPITAL CONTRIBUTIONS (Details Narrative)</link:definition>
          <link:usedOn>link:presentationLink</link:usedOn>
          <link:usedOn>link:calculationLink</link:usedOn>
          <link:usedOn>link:definitionLink</link:usedOn>
        </link:roleType>
        <link:roleType roleURI="http://sugroup.com.hk/role/DividendDeclarationDetailsNarrative" id="DividendDeclarationDetailsNarrative">
          <link:definition>999090 - Disclosure - DIVIDEND DECLARATION (Details Narrative)</link:definition>
          <link:usedOn>link:presentationLink</link:usedOn>
          <link:usedOn>link:calculationLink</link:usedOn>
          <link:usedOn>link:definitionLink</link:usedOn>
        </link:roleType>
        <link:roleType roleURI="http://sugroup.com.hk/role/ScheduleOfIncomeTaxExpensesDetails" id="ScheduleOfIncomeTaxExpensesDetails">
          <link:definition>999091 - Disclosure - Schedule of income tax expenses (Details)</link:definition>
          <link:usedOn>link:presentationLink</link:usedOn>
          <link:usedOn>link:calculationLink</link:usedOn>
          <link:usedOn>link:definitionLink</link:usedOn>
        </link:roleType>
        <link:roleType roleURI="http://sugroup.com.hk/role/ScheduleOfIncomeBeforeIncomeTaxExpensesAttributableToGeographicLocationsDetails" id="ScheduleOfIncomeBeforeIncomeTaxExpensesAttributableToGeographicLocationsDetails">
          <link:definition>999092 - Disclosure - Schedule of income before income tax expenses attributable to geographic locations (Details)</link:definition>
          <link:usedOn>link:presentationLink</link:usedOn>
          <link:usedOn>link:calculationLink</link:usedOn>
          <link:usedOn>link:definitionLink</link:usedOn>
        </link:roleType>
        <link:roleType roleURI="http://sugroup.com.hk/role/ScheduleOfIncomeBeforeIncomeTaxExpensesDiffersFromTheoreticalAmountDetails" id="ScheduleOfIncomeBeforeIncomeTaxExpensesDiffersFromTheoreticalAmountDetails">
          <link:definition>999093 - Disclosure - Schedule of income before income tax expenses differs from the theoretical amount (Details)</link:definition>
          <link:usedOn>link:presentationLink</link:usedOn>
          <link:usedOn>link:calculationLink</link:usedOn>
          <link:usedOn>link:definitionLink</link:usedOn>
        </link:roleType>
        <link:roleType roleURI="http://sugroup.com.hk/role/ScheduleOfDeferredTaxAssetsAndLiabilitiesNetDetails" id="ScheduleOfDeferredTaxAssetsAndLiabilitiesNetDetails">
          <link:definition>999094 - Disclosure - Schedule of deferred tax assets and liabilities, net (Details)</link:definition>
          <link:usedOn>link:presentationLink</link:usedOn>
          <link:usedOn>link:calculationLink</link:usedOn>
          <link:usedOn>link:definitionLink</link:usedOn>
        </link:roleType>
        <link:roleType roleURI="http://sugroup.com.hk/role/IncomeTaxDetailsNarrative" id="IncomeTaxDetailsNarrative">
          <link:definition>999095 - Disclosure - INCOME TAX (Details Narrative)</link:definition>
          <link:usedOn>link:presentationLink</link:usedOn>
          <link:usedOn>link:calculationLink</link:usedOn>
          <link:usedOn>link:definitionLink</link:usedOn>
        </link:roleType>
        <link:roleType roleURI="http://sugroup.com.hk/role/ScheduleOfRestrictedSharesActivityDetails" id="ScheduleOfRestrictedSharesActivityDetails">
          <link:definition>999096 - Disclosure - Schedule of restricted shares activity (Details)</link:definition>
          <link:usedOn>link:presentationLink</link:usedOn>
          <link:usedOn>link:calculationLink</link:usedOn>
          <link:usedOn>link:definitionLink</link:usedOn>
        </link:roleType>
        <link:roleType roleURI="http://sugroup.com.hk/role/Share-basedCompensationDetailsNarrative" id="Share-basedCompensationDetailsNarrative">
          <link:definition>999097 - Disclosure - SHARE-BASED COMPENSATION (Details Narrative)</link:definition>
          <link:usedOn>link:presentationLink</link:usedOn>
          <link:usedOn>link:calculationLink</link:usedOn>
          <link:usedOn>link:definitionLink</link:usedOn>
        </link:roleType>
        <link:roleType roleURI="http://sugroup.com.hk/role/ConcentrationsDetailsNarrative" id="ConcentrationsDetailsNarrative">
          <link:definition>999098 - Disclosure - CONCENTRATIONS (Details Narrative)</link:definition>
          <link:usedOn>link:presentationLink</link:usedOn>
          <link:usedOn>link:calculationLink</link:usedOn>
          <link:usedOn>link:definitionLink</link:usedOn>
        </link:roleType>
        <link:roleType roleURI="http://sugroup.com.hk/role/ScheduleOfContractualObligationsDetails" id="ScheduleOfContractualObligationsDetails">
          <link:definition>999099 - Disclosure - Schedule of contractual obligations (Details)</link:definition>
          <link:usedOn>link:presentationLink</link:usedOn>
          <link:usedOn>link:calculationLink</link:usedOn>
          <link:usedOn>link:definitionLink</link:usedOn>
        </link:roleType>
        <link:roleType roleURI="http://sugroup.com.hk/role/CommitmentsAndContingenciesDetailsNarrative" id="CommitmentsAndContingenciesDetailsNarrative">
          <link:definition>999100 - Disclosure - COMMITMENTS AND CONTINGENCIES (Details Narrative)</link:definition>
          <link:usedOn>link:presentationLink</link:usedOn>
          <link:usedOn>link:calculationLink</link:usedOn>
          <link:usedOn>link:definitionLink</link:usedOn>
        </link:roleType>
        <link:roleType roleURI="http://sugroup.com.hk/role/ScheduleOfMajorRelatedPartiesAndTheirRelationshipsDetails" id="ScheduleOfMajorRelatedPartiesAndTheirRelationshipsDetails">
          <link:definition>999101 - Disclosure - Schedule of major related parties and their relationships (Details)</link:definition>
          <link:usedOn>link:presentationLink</link:usedOn>
          <link:usedOn>link:calculationLink</link:usedOn>
          <link:usedOn>link:definitionLink</link:usedOn>
        </link:roleType>
        <link:roleType roleURI="http://sugroup.com.hk/role/ScheduleOfLeasesFromRelatedPartiesDetails" id="ScheduleOfLeasesFromRelatedPartiesDetails">
          <link:definition>999102 - Disclosure - Schedule of leases from related parties (Details)</link:definition>
          <link:usedOn>link:presentationLink</link:usedOn>
          <link:usedOn>link:calculationLink</link:usedOn>
          <link:usedOn>link:definitionLink</link:usedOn>
        </link:roleType>
        <link:roleType roleURI="http://sugroup.com.hk/role/RelatedPartyTransactionsAndBalancesDetailsNarrative" id="RelatedPartyTransactionsAndBalancesDetailsNarrative">
          <link:definition>999103 - Disclosure - RELATED PARTY TRANSACTIONS AND BALANCES (Details Narrative)</link:definition>
          <link:usedOn>link:presentationLink</link:usedOn>
          <link:usedOn>link:calculationLink</link:usedOn>
          <link:usedOn>link:definitionLink</link:usedOn>
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        <link:roleType roleURI="http://sugroup.com.hk/role/ScheduleOfBasicAndDilutedEpsDetails" id="ScheduleOfBasicAndDilutedEpsDetails">
          <link:definition>999104 - Disclosure - Schedule of basic and diluted EPS (Details)</link:definition>
          <link:usedOn>link:presentationLink</link:usedOn>
          <link:usedOn>link:calculationLink</link:usedOn>
          <link:usedOn>link:definitionLink</link:usedOn>
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        <link:roleType roleURI="http://sugroup.com.hk/role/ScheduleOfAnti-dilutiveSecuritiesExcludedFromComputationOfEarningsPerShareDetails" id="ScheduleOfAnti-dilutiveSecuritiesExcludedFromComputationOfEarningsPerShareDetails">
          <link:definition>999105 - Disclosure - Schedule of anti-dilutive securities excluded from computation of earnings per share (Details)</link:definition>
          <link:usedOn>link:presentationLink</link:usedOn>
          <link:usedOn>link:calculationLink</link:usedOn>
          <link:usedOn>link:definitionLink</link:usedOn>
        </link:roleType>
        <link:roleType roleURI="http://sugroup.com.hk/role/ScheduleOfInformationBySegmentDetails" id="ScheduleOfInformationBySegmentDetails">
          <link:definition>999106 - Disclosure - Schedule of information by segment (Details)</link:definition>
          <link:usedOn>link:presentationLink</link:usedOn>
          <link:usedOn>link:calculationLink</link:usedOn>
          <link:usedOn>link:definitionLink</link:usedOn>
        </link:roleType>
        <link:roleType roleURI="http://sugroup.com.hk/role/SubsequentEventsDetailsNarrative" id="SubsequentEventsDetailsNarrative">
          <link:definition>999107 - Disclosure - SUBSEQUENT EVENTS (Details Narrative)</link:definition>
          <link:usedOn>link:presentationLink</link:usedOn>
          <link:usedOn>link:calculationLink</link:usedOn>
          <link:usedOn>link:definitionLink</link:usedOn>
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    <element id="sugp_AccountsReceivableCreditLossExpenseReversal" name="AccountsReceivableCreditLossExpenseReversal" nillable="true" xbrli:periodType="duration" xbrli:balance="credit" type="xbrli:monetaryItemType" substitutionGroup="xbrli:item" />
    <element id="sugp_ReversalOfProvisionForRetentionReceivables" name="ReversalOfProvisionForRetentionReceivables" nillable="true" xbrli:periodType="duration" xbrli:balance="credit" type="xbrli:monetaryItemType" substitutionGroup="xbrli:item" />
    <element id="sugp_ProvisonForAllowanceForInventories" name="ProvisonForAllowanceForInventories" nillable="true" xbrli:periodType="duration" xbrli:balance="debit" type="xbrli:monetaryItemType" substitutionGroup="xbrli:item" />
    <element id="sugp_PrepaidMarketingExpensesCurrent" name="PrepaidMarketingExpensesCurrent" nillable="true" xbrli:periodType="instant" xbrli:balance="debit" type="xbrli:monetaryItemType" substitutionGroup="xbrli:item" />
    <element id="sugp_PrepaidMarketingExpensesNonCurrent" name="PrepaidMarketingExpensesNonCurrent" nillable="true" xbrli:periodType="instant" xbrli:balance="debit" type="xbrli:monetaryItemType" substitutionGroup="xbrli:item" />
    <element id="sugp_PrepaymentForPurchaseOfIntangibleAssetsNoncurrent" name="PrepaymentForPurchaseOfIntangibleAssetsNoncurrent" nillable="true" xbrli:periodType="instant" xbrli:balance="debit" type="xbrli:monetaryItemType" substitutionGroup="xbrli:item" />
    <element id="sugp_MotorVehicles" name="MotorVehicles" nillable="true" xbrli:periodType="instant" xbrli:balance="debit" type="xbrli:monetaryItemType" substitutionGroup="xbrli:item" />
    <element id="sugp_RestrictedsCash" name="RestrictedsCash" nillable="true" xbrli:periodType="instant" xbrli:balance="debit" type="xbrli:monetaryItemType" substitutionGroup="xbrli:item" />
    <element id="sugp_OperatingLeaseExpensesExcludingShorttermLeaseExpense" name="OperatingLeaseExpensesExcludingShorttermLeaseExpense" nillable="true" xbrli:periodType="duration" xbrli:balance="debit" type="xbrli:monetaryItemType" substitutionGroup="xbrli:item" />
    <element id="sugp_OperatingCashFlowsUsedInOperatingLeases" name="OperatingCashFlowsUsedInOperatingLeases" nillable="true" xbrli:periodType="duration" xbrli:balance="debit" type="xbrli:monetaryItemType" substitutionGroup="xbrli:item" />
    <element id="sugp_LesseeOperatingLeaseLiabilityPaymentDue" name="LesseeOperatingLeaseLiabilityPaymentDue" nillable="true" xbrli:periodType="instant" xbrli:balance="credit" type="xbrli:monetaryItemType" substitutionGroup="xbrli:item" />
    <element id="sugp_RentalDepositsReceivedCurrent" name="RentalDepositsReceivedCurrent" nillable="true" xbrli:periodType="instant" xbrli:balance="debit" type="xbrli:monetaryItemType" substitutionGroup="xbrli:item" />
    <element id="sugp_RentalDepositReceivedNoncurrent" name="RentalDepositReceivedNoncurrent" nillable="true" xbrli:periodType="instant" xbrli:balance="debit" type="xbrli:monetaryItemType" substitutionGroup="xbrli:item" />
    <element id="sugp_UtilizedBankingFacilities" name="UtilizedBankingFacilities" nillable="true" xbrli:periodType="instant" xbrli:balance="credit" type="xbrli:monetaryItemType" substitutionGroup="xbrli:item" />
    <element id="sugp_UnutilizedBankingFacilities" name="UnutilizedBankingFacilities" nillable="true" xbrli:periodType="instant" xbrli:balance="credit" type="xbrli:monetaryItemType" substitutionGroup="xbrli:item" />
    <element id="sugp_StockPrice" name="StockPrice" nillable="true" xbrli:periodType="duration" type="dtr-types:perShareItemType" substitutionGroup="xbrli:item" />
    <element id="sugp_ShareBasedGoodsAndNonemployeeServicesTransactionValuationMethodRiskFreeInterestsRate" name="ShareBasedGoodsAndNonemployeeServicesTransactionValuationMethodRiskFreeInterestsRate" nillable="true" xbrli:periodType="duration" type="dtr-types:percentItemType" substitutionGroup="xbrli:item" />
    <element id="sugp_ShareBasedGoodsAndNonemployeeServicesTransactionValuationMethodExpectedVolatilityRates" name="ShareBasedGoodsAndNonemployeeServicesTransactionValuationMethodExpectedVolatilityRates" nillable="true" xbrli:periodType="duration" type="dtr-types:percentItemType" substitutionGroup="xbrli:item" />
    <element id="sugp_ShareBasedGoodsAndNonemployeeServicesTransactionValuationMethodExpectedExercisePrice" name="ShareBasedGoodsAndNonemployeeServicesTransactionValuationMethodExpectedExercisePrice" nillable="true" xbrli:periodType="duration" type="dtr-types:perShareItemType" substitutionGroup="xbrli:item" />
    <element id="sugp_ShareBasedGoodsAndNonEmployeeServicesTransactionValuationMethodExpectedDividendRate1" name="ShareBasedGoodsAndNonEmployeeServicesTransactionValuationMethodExpectedDividendRate1" nillable="true" xbrli:periodType="duration" type="dtr-types:percentItemType" substitutionGroup="xbrli:item" />
    <element id="sugp_ShareBasedCompensationArrangementByShareBasedPaymentAwardWarrantsOutstandingBeginning" name="ShareBasedCompensationArrangementByShareBasedPaymentAwardWarrantsOutstandingBeginning" nillable="true" xbrli:periodType="instant" type="xbrli:sharesItemType" substitutionGroup="xbrli:item" />
    <element id="sugp_ShareBasedCompensationArrangementByShareBasedPaymentAwardWarrantsOutstandingWeightedAverageExercisePrice" name="ShareBasedCompensationArrangementByShareBasedPaymentAwardWarrantsOutstandingWeightedAverageExercisePrice" nillable="true" xbrli:periodType="instant" type="dtr-types:perShareItemType" substitutionGroup="xbrli:item" />
    <element id="sugp_ShareBasedCompensationArrangementsByShareBasedPaymentAwardWarrantsIssuedInPeriodWeightedAverageExercised" name="ShareBasedCompensationArrangementsByShareBasedPaymentAwardWarrantsIssuedInPeriodWeightedAverageExercised" nillable="true" xbrli:periodType="duration" type="xbrli:sharesItemType" substitutionGroup="xbrli:item" />
    <element id="sugp_ShareBasedCompensationArrangementsByShareBasedPaymentAwardWarrantsIssuedInPeriodWeightedAverageExercisePrice" name="ShareBasedCompensationArrangementsByShareBasedPaymentAwardWarrantsIssuedInPeriodWeightedAverageExercisePrice" nillable="true" xbrli:periodType="duration" type="dtr-types:perShareItemType" substitutionGroup="xbrli:item" />
    <element id="sugp_SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsOutstandingWeightedAverageRemainingContractualTerm1" name="SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsOutstandingWeightedAverageRemainingContractualTerm1" nillable="true" xbrli:periodType="duration" type="xbrli:durationItemType" substitutionGroup="xbrli:item" />
    <element id="sugp_ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsExercisedNumberofwarrant" name="ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsExercisedNumberofwarrant" nillable="true" xbrli:periodType="duration" type="xbrli:sharesItemType" substitutionGroup="xbrli:item" />
    <element id="sugp_ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsVestedExercisedWeightedAverageExercisePrice" name="ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsVestedExercisedWeightedAverageExercisePrice" nillable="true" xbrli:periodType="duration" type="dtr-types:perShareItemType" substitutionGroup="xbrli:item" />
    <element id="sugp_EntityOwnershipAxis" name="EntityOwnershipAxis" abstract="true" nillable="true" xbrli:periodType="duration" type="xbrli:stringItemType" substitutionGroup="xbrldt:dimensionItem" />
    <element id="sugp_EntityOwnershipDomain" name="EntityOwnershipDomain" abstract="true" nillable="true" xbrli:periodType="duration" type="dtr-types:domainItemType" substitutionGroup="xbrli:item" />
    <element id="sugp_AggregateSharesAmount" name="AggregateSharesAmount" nillable="true" xbrli:periodType="duration" xbrli:balance="debit" type="xbrli:monetaryItemType" substitutionGroup="xbrli:item" />
    <element id="sugp_ReceivedAmount" name="ReceivedAmount" nillable="true" xbrli:periodType="duration" xbrli:balance="credit" type="xbrli:monetaryItemType" substitutionGroup="xbrli:item" />
    <element id="sugp_GrossProceedOfInitialPublicOfferingBeforeUnderwritingDiscountAndCommissionsAndOfferingExpense" name="GrossProceedOfInitialPublicOfferingBeforeUnderwritingDiscountAndCommissionsAndOfferingExpense" nillable="true" xbrli:periodType="duration" xbrli:balance="debit" type="xbrli:monetaryItemType" substitutionGroup="xbrli:item" />
    <element id="sugp_NetProccedOfInitialPublicOffering" name="NetProccedOfInitialPublicOffering" nillable="true" xbrli:periodType="duration" xbrli:balance="debit" type="xbrli:monetaryItemType" substitutionGroup="xbrli:item" />
    <element id="sugp_VestedShares" name="VestedShares" nillable="true" xbrli:periodType="duration" type="xbrli:sharesItemType" substitutionGroup="xbrli:item" />
    <element id="sugp_ConversionOfConsolidatedShares" name="ConversionOfConsolidatedShares" nillable="true" xbrli:periodType="duration" type="xbrli:sharesItemType" substitutionGroup="xbrli:item" />
    <element id="sugp_AuthorizedButUnissuedSharesDescription" name="AuthorizedButUnissuedSharesDescription" nillable="true" xbrli:periodType="duration" type="xbrli:stringItemType" substitutionGroup="xbrli:item" />
    <element id="sugp_ChangeOfAuthorizedShareCapitalPostConsolidationDescription" name="ChangeOfAuthorizedShareCapitalPostConsolidationDescription" nillable="true" xbrli:periodType="duration" type="xbrli:stringItemType" substitutionGroup="xbrli:item" />
    <element id="sugp_IncomeTaxReconciliationProfitsTaxRate" name="IncomeTaxReconciliationProfitsTaxRate" nillable="true" xbrli:periodType="duration" xbrli:balance="debit" type="xbrli:monetaryItemType" substitutionGroup="xbrli:item" />
    <element id="sugp_ExpensesNotDeductibleForTaxPurposes" name="ExpensesNotDeductibleForTaxPurposes" nillable="true" xbrli:periodType="duration" xbrli:balance="debit" type="xbrli:monetaryItemType" substitutionGroup="xbrli:item" />
    <element id="sugp_EffectOfPreferentialTaxRatesInHongKong" name="EffectOfPreferentialTaxRatesInHongKong" nillable="true" xbrli:periodType="duration" xbrli:balance="debit" type="xbrli:monetaryItemType" substitutionGroup="xbrli:item" />
    <element id="sugp_DeferredTaxAssetsLeaseLiabilities" name="DeferredTaxAssetsLeaseLiabilities" nillable="true" xbrli:periodType="instant" xbrli:balance="credit" type="xbrli:monetaryItemType" substitutionGroup="xbrli:item" />
    <element id="sugp_NetOffAgainstDeferredTaxLiabilities" name="NetOffAgainstDeferredTaxLiabilities" nillable="true" xbrli:periodType="instant" xbrli:balance="credit" type="xbrli:monetaryItemType" substitutionGroup="xbrli:item" />
    <element id="sugp_DeferredTaxLiabilitiesROUAssets" name="DeferredTaxLiabilitiesROUAssets" nillable="true" xbrli:periodType="instant" xbrli:balance="debit" type="xbrli:monetaryItemType" substitutionGroup="xbrli:item" />
    <element id="sugp_NetOffAgainstDeferredTaxAssets" name="NetOffAgainstDeferredTaxAssets" nillable="true" xbrli:periodType="instant" xbrli:balance="debit" type="xbrli:monetaryItemType" substitutionGroup="xbrli:item" />
    <element id="sugp_EffectiveIncomeTaxRateReconciliationRemainingAssessableProfits" name="EffectiveIncomeTaxRateReconciliationRemainingAssessableProfits" nillable="true" xbrli:periodType="duration" type="dtr-types:percentItemType" substitutionGroup="xbrli:item" />
    <element id="sugp_TaxAuthorityTerm" name="TaxAuthorityTerm" nillable="true" xbrli:periodType="duration" type="xbrli:durationItemType" substitutionGroup="xbrli:item" />
    <element id="sugp_OutstandingRestrictedShares" name="OutstandingRestrictedShares" nillable="true" xbrli:periodType="instant" type="xbrli:sharesItemType" substitutionGroup="xbrli:item" />
    <element id="sugp_OutstandingRestrictedSharesWeightedAverageGrantDateFairValue" name="OutstandingRestrictedSharesWeightedAverageGrantDateFairValue" nillable="true" xbrli:periodType="instant" type="dtr-types:perShareItemType" substitutionGroup="xbrli:item" />
    <element id="sugp_NumberOfRestrictedSharesForfeited" name="NumberOfRestrictedSharesForfeited" nillable="true" xbrli:periodType="duration" type="xbrli:sharesItemType" substitutionGroup="xbrli:item" />
    <element id="sugp_ForfeitedRestrictedSharesWeightedAverageGrantDateFairValuePerShare" name="ForfeitedRestrictedSharesWeightedAverageGrantDateFairValuePerShare" nillable="true" xbrli:periodType="duration" type="dtr-types:perShareItemType" substitutionGroup="xbrli:item" />
    <element id="sugp_ShareBasedCompensationTypeAxis" name="ShareBasedCompensationTypeAxis" abstract="true" nillable="true" xbrli:periodType="duration" type="xbrli:stringItemType" substitutionGroup="xbrldt:dimensionItem" />
    <element id="sugp_ShareBasedCompensationTypeDomain" name="ShareBasedCompensationTypeDomain" abstract="true" nillable="true" xbrli:periodType="duration" type="dtr-types:domainItemType" substitutionGroup="xbrli:item" />
    <element id="sugp_CompensationExpenseByRecognitionStatusAxis" name="CompensationExpenseByRecognitionStatusAxis" abstract="true" nillable="true" xbrli:periodType="duration" type="xbrli:stringItemType" substitutionGroup="xbrldt:dimensionItem" />
    <element id="sugp_CompensationExpenseByRecognitionStatusDomain" name="CompensationExpenseByRecognitionStatusDomain" abstract="true" nillable="true" xbrli:periodType="duration" type="dtr-types:domainItemType" substitutionGroup="xbrli:item" />
    <element id="sugp_ShareBasedCompensationRecognitionAxis" name="ShareBasedCompensationRecognitionAxis" abstract="true" nillable="true" xbrli:periodType="duration" type="xbrli:stringItemType" substitutionGroup="xbrldt:dimensionItem" />
    <element id="sugp_ShareBasedCompensationRecognitionDomain" name="ShareBasedCompensationRecognitionDomain" abstract="true" nillable="true" xbrli:periodType="duration" type="dtr-types:domainItemType" substitutionGroup="xbrli:item" />
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    <element id="sugp_ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsCompensationCostNotYetRecognizedWeightedAveragePeriod" name="ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsCompensationCostNotYetRecognizedWeightedAveragePeriod" nillable="true" xbrli:periodType="duration" type="xbrli:durationItemType" substitutionGroup="xbrli:item" />
    <element id="sugp_LessorRentPeriodFrom" name="LessorRentPeriodFrom" nillable="true" xbrli:periodType="duration" type="xbrli:dateItemType" substitutionGroup="xbrli:item" />
    <element id="sugp_LessorRentPeriodTo" name="LessorRentPeriodTo" nillable="true" xbrli:periodType="duration" type="xbrli:dateItemType" substitutionGroup="xbrli:item" />
    <element id="sugp_OperatingLeasesAnnualRentalExpense" name="OperatingLeasesAnnualRentalExpense" nillable="true" xbrli:periodType="duration" xbrli:balance="debit" type="xbrli:monetaryItemType" substitutionGroup="xbrli:item" />
    <element id="sugp_NumeratorAbstract" name="NumeratorAbstract" abstract="true" nillable="true" xbrli:periodType="duration" type="xbrli:stringItemType" substitutionGroup="xbrli:item" />
    <element id="sugp_DenominatorAbstract" name="DenominatorAbstract" abstract="true" nillable="true" xbrli:periodType="duration" type="xbrli:stringItemType" substitutionGroup="xbrli:item" />
    <element id="sugp_SegmentOperatingProfit" name="SegmentOperatingProfit" nillable="true" xbrli:periodType="duration" xbrli:balance="debit" type="xbrli:monetaryItemType" substitutionGroup="xbrli:item" />
    <element id="sugp_FinanceIncome" name="FinanceIncome" nillable="true" xbrli:periodType="duration" xbrli:balance="credit" type="xbrli:monetaryItemType" substitutionGroup="xbrli:item" />
    <element id="sugp_FinanceCost" name="FinanceCost" nillable="true" xbrli:periodType="duration" xbrli:balance="credit" type="xbrli:monetaryItemType" substitutionGroup="xbrli:item" />
    <element id="sugp_SegmentProfit" name="SegmentProfit" nillable="true" xbrli:periodType="duration" xbrli:balance="debit" type="xbrli:monetaryItemType" substitutionGroup="xbrli:item" />
    <element id="sugp_ForeignCurrencyExchangeRateUsedForAcquisition" name="ForeignCurrencyExchangeRateUsedForAcquisition" nillable="true" xbrli:periodType="duration" type="xbrli:stringItemType" substitutionGroup="xbrli:item" />
    <element id="sugp_ServicesRenderedOverTimeOneMember" name="ServicesRenderedOverTimeOneMember" nillable="true" xbrli:periodType="duration" type="dtr-types:domainItemType" substitutionGroup="xbrli:item" />
    <element id="sugp_ProvisionForAllowanceForInventories" name="ProvisionForAllowanceForInventories" nillable="true" xbrli:periodType="instant" xbrli:balance="credit" type="xbrli:monetaryItemType" substitutionGroup="xbrli:item" />
    <element id="sugp_FairValueHierarchyandNAVAxis" name="FairValueHierarchyandNAVAxis" abstract="true" nillable="true" xbrli:periodType="duration" type="xbrli:stringItemType" substitutionGroup="xbrldt:dimensionItem" />
</schema>
