XML 9 R2.htm IDEA: XBRL DOCUMENT v3.25.4
Condensed Consolidated Balance Sheets (Unaudited)
Sep. 30, 2025
HKD ($)
Sep. 30, 2025
USD ($)
Mar. 31, 2025
HKD ($)
Current assets:      
Cash and cash equivalents $ 20,988,197 $ 2,690,795 $ 20,890,350
Accounts receivable, net 1,554,315 199,271 1,863,838
Deferred offering costs 281,726
Promissory notes receivables, net 45,651,595 5,852,769 18,637,643
Current portion of long-term prepayments 4,989,118 639,631 8,087,313
Deposits and other receivables 167,506
Total current assets 73,183,225 9,382,466 49,928,376
Non-current assets:      
Property and equipment, net 21,525 2,760 29,857
Goodwill 13,259,992 1,699,999
Long-term prepayments, net of current portion 801,000
Total non-current assets 13,281,517 1,702,759 830,857
TOTAL ASSETS 86,464,742 11,085,225 50,759,233
Current liabilities:      
Accounts payable 205,767 26,380 205,767
Accrued liabilities and other payable 885,965 113,587 1,044,062
Contract liabilities 637,646 81,750 776,061
Total current liabilities 1,729,378 221,717 2,025,890
TOTAL LIABILITIES 1,729,378 221,717 2,025,890
Commitments and contingencies
Shareholders’ equity:      
Ordinary share 464,604 59,565 121,404
Additional paid-in capital 137,315,218 17,604,515 84,060,340
Accumulated other comprehensive income (loss) (58,831) (7,542) (11,687)
Accumulated deficit (52,985,627) (6,793,030) (35,436,714)
Total shareholders' deficit 84,735,364 10,863,508 48,733,343
TOTAL LIABILITIES AND SHAREHOLDERS' EQUITY $ 86,464,742 $ 11,085,225 $ 50,759,233