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ACCOUNTS RECEIVABLE, NET | 12 Months Ended
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Mar. 31, 2025
Receivables [Abstract] |
ACCOUNTS RECEIVABLE, NET | NOTE – 4 ACCOUNTS RECEIVABLE, NET Accounts receivable, net consisted of the following: SCHEDULE OF ACCOUNTS RECEIVABLE, NET
|  | 2024 |  |  | 2025 |  |  | 2025 |
|  | As of March 31, |
|  | 2024 |  |  | 2025 |  |  | 2025 |
|  | HKD |  |  | HKD |  |  | USD |
Accounts receivable – third parties |  | $ | 2,591,154 |  |  | $ | 2,546,327 |  |  | $ | 326,452 |
Less: allowance for expected credit losses |  |  | (1,080,870 | ) |  |  | (682,489 | ) |  |  | (87,499 | )
Accounts receivable, net |  | $ | 1,510,284 |  |  | $ | 1,863,838 |  |  | $ | 238,953 |
ROMA GREEN FINANCE LIMITED AND SUBSIDIARIES NOTES TO CONSOLIDATED FINANCIAL STATEMENTS FOR THE YEARS ENDED MARCH 31, 2023, 2024 AND 2025 The following table presents the activities in the allowance for expected credit losses: SCHEDULE OF ALLOWANCE FOR DOUBTFUL ACCOUNTS
|  | 2023 |  |  | 2024 |  |  | 2025 |  |  | 2025 |
|  | Years ended March 31, |
|  | 2023 |  |  | 2024 |  |  | 2025 |  |  | 2025 |
|  | HKD |  |  | HKD |  |  | HKD |  |  | USD |
Balance at April 1, |  | $ | 297,107 |  |  | $ | 855,652 |  |  | $ | 1,080,870 |  |  | $ | 138,573 |
Balance |  | $ | 297,107 |  |  | $ | 855,652 |  |  | $ | 1,080,870 |  |  | $ | 138,573 |
Written-off |  |  | - |  |  |  | - |  |  |  | (499,756 | ) |  |  | (64,071 | )
Allowance for expected credit losses |  |  | 558,069 |  |  |  | 225,347 |  |  |  | 101,712 |  |  |  | 13,040 |
Exchange translation difference |  |  | 476 |  |  |  | (129 | ) |  |  | (338 | ) |  |  | (43 | )
Balance at March 31, |  | $ | 855,652 |  |  | $ | 1,080,870 |  |  | $ | 682,489 |  |  | $ | 87,499 |
Balance |  | $ | 855,652 |  |  | $ | 1,080,870 |  |  | $ | 682,489 |  |  | $ | 87,499 |
The Company generally conducts its business with creditworthy third parties. The Company determines, on a continuing basis, the probable losses and an allowance for expected credit losses, based on several factors including internal risk ratings, customer credit quality, payment history, historical bad debt/write-off experience and forecasted economic and market conditions. Accounts receivable are written off after exhaustive collection efforts occur and the receivable is deemed uncollectible. In addition, receivable balances are monitored on an ongoing basis and its exposure to bad debts is not significant. Allowance for expected credit losses were recognized HKD558,069, HKD225,347 and HKD101,712 (USD13,040) during the years ended March 31, 2023, 2024 and 2025, respectively. The Company has written off accounts receivable of HKD0, HKD0 and HKD499,756 (USD64,071) during the years ended March 31, 2023, 2024 and 2025.

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- Definition The entire disclosure for claims held for amounts due to entity, excluding financing receivables. Examples include, but are not limited to, trade accounts receivables, notes receivables, loans receivables. Includes disclosure for allowance for credit losses. + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Topic 310 -SubTopic 10 -Name Accounting Standards Codification -Publisher FASB -URI https://asc.fasb.org/310-10/tableOfContent Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Topic 835 -SubTopic 30 -Name Accounting Standards Codification -Section 45 -Paragraph 2 -Publisher FASB -URI https://asc.fasb.org/1943274/2147482925/835-30-45-2 + Details
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