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NET LOSS PER SHARE (Tables)
 6 Months Ended
Sep. 30, 2025
Net loss per share:-  
SCHEDULE OF NET LOSS PER SHARE AND WEIGHTED AVERAGE NUMBER OF ORDINARY SHARES OUTSTANDING

Basic net loss per share is computed using the weighted average number of ordinary shares outstanding during the period. The following table sets forth the computation of basic and diluted net loss per share for the six months ended September 30, 2024 and 2025:

   

         2025 
   Six Months ended September 30, 
   2024   2025   2025 
   HKD   HKD   USD 
             
Net loss attributable to ordinary shareholders  $(17,354,044)  $(17,548,913)  $(2,249,860)
                
Weighted average ordinary shares outstanding – Basic   11,695,407    43,850,285    43,850,285 
– Diluted   15,295,407    43,850,285    43,850,285 
                
Net loss per share – Basic and diluted               
– Basic  $(1.48)  $(0.40)  $(0.05)
– Diluted  $(1.48)  $(0.40)  $(0.05)

 

During the six months ended September 30, 2024 and 2025, there is no dilution on the EPS as the Company is loss making and it is antidilutive.