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BUSINESS OVERVIEW AND BASIS OF PRESENTATION

6 Months Ended

Sep. 30, 2025

Accounting Policies [Abstract]

BUSINESS OVERVIEW AND BASIS OF PRESENTATION

NOTE－1 BUSINESS OVERVIEW AND BASIS OF PRESENTATION

ROMA Green Finance Limited (“ROMA”) is incorporated under the laws of Cayman Islands with limited liability on April 11, 2022. ROMA, through its subsidiaries (collectively referred to as the “Company”) is mainly engaged in the provision of environmental, social and governance (“ESG”), corporate governance and risk management as well as sustainability and climate change related advisory services.

On September 1, 2025, ROMA completed the acquisition of 100% of the equity interest of Capital Summit Enterprises Limited (“Capital Summit”), a company incorporated under the laws of the British Virgin Islands for consideration consisting of a cash payment in the amount of US$1,700,000. Capital Summit is principally engaged in the provision of advisory and consultancy services.

Description of subsidiaries incorporated and controlled by the Company:

SCHEDULE OF COMPANY’S SUBSIDIARIES  

Name		Background			Effective ownership
Lucky Time Ventures Limited		●	British Virgin Islands company		100% owned by ROMA
(“LTV”)		●	Incorporated on February 8, 2022
		●	Issued and outstanding 100 ordinary shares for USD 100
		●	Investment holding
Capital Summit Enterprises Limited		●	British Virgin Islands company (acquired on September 1, 2025)		100% owned by ROMA
(“Capital Summit”)		●	Incorporated on August 10, 2021
		●	Issued and outstanding 1 ordinary share for USD 1
		●	Provision of advisory and consultancy services
Roma Risk Advisory Limited		●	Hong Kong company		100% owned by LTV
(“RRA”)		●	Incorporated on August 2, 2018
		●	Issued and outstanding 1 ordinary share for HKD1
		●	Provision of ESG, corporate governance and risk management as well as sustainability and climate change related advisory services
Roma Advisory Pte. Ltd.		●	Singaporean company		100% owned by RRA
(“Roma (S)”)		●	Incorporated on January 3, 2022
		●	Issued and outstanding 100 ordinary shares for SGD100
		●	Provision of ESG, corporate governance and risk management as well as sustainability and climate change related advisory services

The Company and its subsidiaries are hereinafter referred to as (the “Company”).

ROMA GREEN FINANCE LIMITED AND SUBSIDIARIES

NOTES TO UNAUDITED CONDENSED CONSOLIDATED FINANCIAL STATEMENTS

FOR THE SIX MONTHS ENDED SEPTEMBER 30, 2024 AND 2025

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- References

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- Definition

The entire disclosure for the business description and basis of presentation concepts. Business description describes the nature and type of organization including but not limited to organizational structure as may be applicable to holding companies, parent and subsidiary relationships, business divisions, business units, business segments, affiliates and information about significant ownership of the reporting entity. Basis of presentation describes the underlying basis used to prepare the financial statements (for example, US Generally Accepted Accounting Principles, Other Comprehensive Basis of Accounting, IFRS).

+ References

Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef
-Topic 235
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 4
-Subparagraph (a)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147483426/235-10-50-4

Reference 2: http://www.xbrl.org/2009/role/commonPracticeRef
-Topic 205
-Name Accounting Standards Codification
-Publisher FASB
-URI https://asc.fasb.org/205/tableOfContent

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