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ACCOUNTS RECEIVABLE, NET (Tables)

6 Months Ended

Sep. 30, 2025

Receivables [Abstract]

SCHEDULE OF 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

SCHEDULE OF ALLOWANCE FOR DOUBTFUL ACCOUNTS

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

X

- Definition

Tabular disclosure of allowance for credit loss on accounts receivable.

+ References

Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef
-Topic 326
-SubTopic 20
-Name Accounting Standards Codification
-Section 50
-Paragraph 13
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147479319/326-20-50-13

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X

- References

No definition available.

+ Details

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X

- Definition

Tabular disclosure of the various types of trade accounts and notes receivable and for each the gross carrying value, allowance, and net carrying value as of the balance sheet date. Presentation is categorized by current, noncurrent and unclassified receivables.

+ References

Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef
-Topic 210
-SubTopic 10
-Name Accounting Standards Codification
-Section S99
-Paragraph 1
-Subparagraph (SX 210.5-02(4))
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147480566/210-10-S99-1

Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef
-Topic 210
-SubTopic 10
-Name Accounting Standards Codification
-Section S99
-Paragraph 1
-Subparagraph (SX 210.5-02(3))
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147480566/210-10-S99-1

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