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ACCOUNTS RECEIVABLE, NET

6 Months Ended

Sep. 30, 2025

Receivables [Abstract]

ACCOUNTS RECEIVABLE, NET

NOTE – 5 ACCOUNTS RECEIVABLE, NET

Accounts receivable, net consisted of the following:

 SCHEDULE OF ACCOUNTS RECEIVABLE, NET 

		March 31, 2025				September 30, 2025				September 30, 2025
		As of
		March 31, 2025				September 30, 2025				September 30, 2025
		HKD				HKD				USD
		(Audited)
Accounts receivable – third parties		$	2,546,327			$	2,390,539			$	306,479
Less: allowance for expected credit losses			(682,489	)			(836,224	)			(107,208	)
Accounts receivable, net		$	1,863,838			$	1,554,315			$	199,271

The following table presents the activities in the allowance for expected credit losses for the six months ended September 30, 2024 and 2025.

 SCHEDULE OF ALLOWANCE FOR DOUBTFUL ACCOUNTS

		2024				2025				2025
		HKD				HKD				USD
Balance at April 1,		$	1,080,870			$	682,489			$	87,499
Balance		$	1,080,870			$	682,489			$	87,499
Additional allowance for expected credit losses			218,938				150,334				19,273
Foreign translation adjustment			2,715				3,401				436
Balance at September 30,		$	1,302,523			$	836,224			$	107,208
Balance		$	1,302,523			$	836,224			$	107,208

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.

For the six months ended September 30, 2024 and 2025, the Company recorded allowance for expected credit losses of HK$221,652 and HK$150,334 (US$19,274) and charged to the unaudited condensed consolidated statements of operations. The Company has not experienced any significant bad debt write-offs of accounts receivable in the past.

ROMA GREEN FINANCE LIMITED AND SUBSIDIARIES

NOTES TO UNAUDITED CONDENSED CONSOLIDATED FINANCIAL STATEMENTS

FOR THE SIX MONTHS ENDED SEPTEMBER 30, 2024 AND 2025

X

- 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

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X

- References

No definition available.

+ Details

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