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v3.26.1

SEGMENT INFORMATION (Details) | 12 Months Ended
--- | ---
Mar. 31, 2026 USD ($) | Mar. 31, 2026 HKD ($) | Mar. 31, 2025 HKD ($) | Mar. 31, 2024 HKD ($)
IfrsStatementLineItems [Line Items] |  |  |  |
Revenue | $ 7,956 | $ 62,059 | $ 53,757 | $ 32,848
Cost of revenue |  | 44,453,000 | 31,887,000 | 12,493,000
Other income |  |  | 26 | 1
Administrative expenses |  | 2,959 | 6,047 | 4,973
Finance costs | 27 | 207 | 283 | 639
Profit/(loss) before tax | $ 1,586 | 12,367 | 13,289 | 11,296
Other gains and losses |  | 9,721 |  |
Security Related Service [Member] |  |  |  |
IfrsStatementLineItems [Line Items] |  |  |  |
Revenue |  | 14,678 | 20,884 | 19,560
Cost of revenue |  | (1,509) | (1,947) | (2,585)
Other income |  | 1,096 | 167 | 1
Impairment loss on trade and other receivables, net of reversal |  | (3,492) | 21,755 | (830)
Administrative expenses |  | (1,617) | (2,810) | (5,278)
Finance costs |  | 155 | 142 | 243
Profit/(loss) before tax |  | 9,311 | 38,191 | 11,111
Total assets |  | 44,017 | 144,622 |
Total liabilities |  | (6,832) | (65,445) |
Other gains and losses |  |  |  |
Tradingoftimepieces [Member] |  |  |  |
IfrsStatementLineItems [Line Items] |  |  |  |
Revenue |  | 47,381 | 32,873 | 13,288
Cost of revenue |  | (44,453) | (31,887) | (12,493)
Other income |  |  | 332 |
Impairment loss on trade and other receivables, net of reversal |  | (6,749) | (22,085) | (33)
Administrative expenses |  | (1,960) | (787) | (73)
Finance costs |  | 268 | 194 | 86
Profit/(loss) before tax |  | (5,513) | (21,360) | 775
Total assets |  | 30,597 | 48,138 |
Total liabilities |  | (4,669) | (71,939) |
Other gains and losses |  |  |  |
Corporates [Member] |  |  |  |
IfrsStatementLineItems [Line Items] |  |  |  |
Revenue |  |  |  |
Cost of revenue |  |  |  |
Other income |  |  | 25 | 2,000
Impairment loss on trade and other receivables, net of reversal |  | (44) |  |
Administrative expenses |  | (478) | (2,948) | (1,622)
Finance costs |  | (630) | (619) | (968)
Profit/(loss) before tax |  | 8,569 | (3,542) | (590)
Total assets |  | 67,212 | 47,642 |
Total liabilities |  | (1,098) | (18,495) |
Other gains and losses |  | 9,721 |  |
Eliminations [Member] |  |  |  |
IfrsStatementLineItems [Line Items] |  |  |  |
Revenue |  |  |  |
Cost of revenue |  |  |  |
Other income |  | (1,096) | (498) | (2,000)
Impairment loss on trade and other receivables, net of reversal |  |  |  |
Administrative expenses |  | 1,096 | 498 | 2,000
Finance costs |  |  |  |
Profit/(loss) before tax |  |  |  |
Total assets |  | (42,806) | (128,122) |
Total liabilities |  |  | 82,102 |
Other gains and losses |  |  |  |
Total [Member] |  |  |  |
IfrsStatementLineItems [Line Items] |  |  |  |
Revenue |  | 62,059 | 53,757 | 32,848
Cost of revenue |  | (45,962) | (33,834) | (15,078)
Other income |  |  | 26 | 1
Impairment loss on trade and other receivables, net of reversal |  | (10,285) | (330) | (863)
Administrative expenses |  | (2,959) | (6,047) | (4,973)
Finance costs |  | (207) | (283) | (639)
Profit/(loss) before tax |  | 12,367 | 13,289 | $ 11,296
Total assets |  | 99,020 | 112,280 |
Total liabilities |  | 12,599 | $ (73,777) |
Other gains and losses |  | $ 9,721 |  |

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