XML 30 R23.htm IDEA: XBRL DOCUMENT v3.25.4
BUSINESS COMBINATION (Tables)
 6 Months Ended
Sep. 30, 2025
Business Combination, Asset Acquisition, Transaction between Entities under Common Control, and Joint Venture Formation [Abstract]  
SCHEDULE OF FINAL PURCHASE PRICE ALLOCATION

The final purchase price allocation is as follows:

 

SCHEDULE OF FINAL PURCHASE PRICE ALLOCATION 

   HKD   USD 
Acquired assets:          
Amount due from a related party  $8   $1 
Fair value of net assets acquired   8    1 
Goodwill recorded   13,259,992    1,699,999 
Cash paid  $13,260,000   $1,700,000