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Consolidated Statements of Cash Flows
12 Months Ended
Mar. 31, 2025
HKD ($)
Mar. 31, 2025
USD ($)
Mar. 31, 2024
HKD ($)
Mar. 31, 2023
HKD ($)
Cash flows from operating activities:        
Net loss $ (27,773,099) $ (3,560,655) $ (5,840,256) $ (1,011,804)
Adjustments to reconcile net loss to net cash provided by (used in) operating activities        
Allowance for expected credit losses 148,835 19,081 225,554 558,069
Depreciation of property and equipment 16,664 2,136 30,285 31,055
Shares based compensation for services 9,086,996 1,165,000
Change in operating assets and liabilities:        
Accounts receivable (455,266) (58,367) 928,910 302,688
Long-term prepayments 9,997,823 1,281,772 (18,198,185) (36,085)
Deposits and other receivables (167,506) (21,475)
Accounts payable (74,000) (1,059,278)
Due to directors (1,269,266) (162,726) (560,297) 1,705,845
Accrued liabilities and other payable (2,468,902) (316,526) (701,134) 268,394
Contract liabilities 295,140 37,838 (863,421) (212,273)
Net cash provided by (used in) operating activities (12,588,581) (1,613,922) (25,052,544) 546,611
Cash flows from investing activities:        
Issuance of promissory notes, net (18,684,766) (2,395,483)
Purchase of property and equipment (6,125) (6,500)
Net cash used in investing activities (18,684,766) (2,395,483) (6,125) (6,500)
Cash flows from financing activities:        
Proceeds from issuance of new shares 10,368 605,600
Proceeds from Initial Public Offering 76,438,222
Proceeds from public offering 9,349,080 1,198,600
Payment of deferred offering cost (281,726) (36,119) (10,075,430) (1,510,100)
Loan from related party 1,269,266 468,000
Net cash (used in) provided by financing activities 9,067,354 1,162,481 67,642,426 (436,500)
Effect of foreign exchange rate changes (16,180) (2,074) (1,440) 6,013
Net change in cash and cash equivalent (22,222,173) (2,848,998) 42,582,317 109,624
BEGINNING OF PERIOD 43,112,523 5,527,247 530,206 420,582
END OF PERIOD 20,890,350 2,678,249 43,112,523 530,206
SUPPLEMENTAL CASH FLOW INFORMATION:        
Cash paid for income taxes 1,544 198 2,509
Cash paid for interest
SUPPLEMENTAL NON-CASH INVESTING AND FINANCING ACTIVITIES:        
Unpaid deferred offering costs 476,179
Shares issuance to settle shareholder's debt $ 234,000